TaxTMI 
TaxTMI 
2014 (7) TMI 932
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....S Teli, AR ORDER :- PER : B S V Murthy The appellant is engaged in manufacture of RPVC pipes & fittings falling under CETH 3917. They are also registered for payment of service tax for GTA services received. During the Year 2008-09 and 2009-10 appellants received certain amounts for hiring out pipes manufactured by them for use by the farmers in agricultural operations as well as vehicle hire a....
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....both sides, we find that the appellants had produced the VAT assessment order and the letter written by the appellant that they have paid VAT for the period 01.08.2007 to 31.03.2010. This evidence was produced before the original authority and after going through the same, we consider that this can be considered as sufficient evidence. As regards the other observation, we find that when pipes are ....
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....d not have been invoked. 4. As regards the service relating to Equipment Hire, learned counsel submits that he does not have any evidence in respect of this demand and therefore instead of remanding the matter prolonging the litigation he would prefer to pay the amount with interest and does not want to contest the demand. This is only on the ground that appellant does not want to undertake the s....