2015 (10) TMI 857

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.... Inderjeet Yadav , Advocate For the Respondent : Shri Govind Dixit, A.R. ORDER Per Justice G. Raghuram: The assessee is the appellant and  recipient of service which was concurrently classified as Goods Transport Agency Service, defined in Section 65 (50b) and enumerated to be taxable service in Section 65(015)(zzzp) of the Act. 2. For the period January 2005 to March, 2008, th....

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....tside the purview of GTA service and the appellant wasthus immune to the levy as a recipient, under Section 68(2) of the Finance Act, 1994. 3. Since the authorities below concurrently rejected the contention of the appellant, the assessee is before us in a further appeal, assailing the order dated 3.7.2009 of the Commissioner (Appeals), Customs, Central Excise and Service Tax, Allahabad. 4. ....