2015 (12) TMI 546

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....nt : Mr. Pakshirajan, A.R. ORDER Both the sides have been heard in detail. 2. The matter concerns with the payment of service tax on the service of the transportation of the goods, where individual lorry owners - who are father and son provided the services to the appellant " (a partnership firm) and this partnership firm is made up of the same father and son who are the individual lorry ....

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....dividual truck operators, service tax is not liable to be charged. 2. The learned C.A. also argues that for the larger part of the liability i.e. about 90%, when father and son, who are individual lorry owners, have provided the services to the partnership firm/appellant, where the partners are same father and son, service tax is not liable. He further argues that they have already paid service....

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....by individual transport operators is liable for payment of service tax and said service tax is paid by the recipient of such services only. He cites in support the judgement of Hon'ble High Court of Madras in the case of Commissioner of Central Excise, Salem Vs. K.M.B. Granites Pvt. Ltd. [2014 (35) S.T.R. 63 (Mad.)] saying that the Hon'ble High Court of Madras clarified that individual truck opera....