2014 (5) TMI 34

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....EMENT Per: Mathew John: The applicant is a manufacturer of carbon-di-oxide gas which is supplied in cylinders. For supply of such goods, the applicant hired vehicles. Using such vehicles they were themselves transporting the goods to their customers. During the period Jan 2005 to Sep 2009, they were paying service tax on such services for the hire charges paid to the owners of the vehicles under....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....2. Arguing for the applicant, the learned counsel submits that they have paid service tax under the category of Goods Transport Agency. When further amount was demanded from them, they are entitled to raise the legal plea that the tax was not payable ab initio and they raised this contention from the stage of reply to show-cause notice itself. Both the adjudication order and the Order-in-Appeal ha....