2013 (12) TMI 207

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....jendran, Deputy Commissioner (AR), for the Respondent. ORDER Heard both sides on the stay petition. 2. The appellant is into the manufacture of ready mix concrete, a construction material which is sold to various customers. The appellant had entered into a contract with owners of "Transit Mixer Vehicles (TMV)" and taken the control of the TMV which were provided along with drivers. T....

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....ners cannot be treated as freight paid to the said owners and therefore the activities cannot be treated as GTA service and, therefore, seeks waiver of pre-deposit of the dues as per the impugned order. 4. The learned Deputy Commissioner (AR) seeks pre-deposit reiterating the findings and reasonings of the Commissioner (Appeals). 5. We have considered the submissions made by both s....