2017 (1) TMI 307

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....e appellant none for the respondent ORDER Per B. Ravichandran The Revenue is in appeal against the order dated 29.09.2011 of Commissioner (Appeals), Jaipur-II. The respondent were engaged in providing services of  Goods Transport Agency . The dispute in the present appeal relates to their tax liability during the period 2006-07 to 2008-09. The Original Authority confirmed service ....

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....idence of providing their vehicles on hire charges. We note that the impugned order recorded the following findings:- "7.2 The issue in the case is that during the period 2006-07, 2007-08 & 2008-09 the appellant collected cargo freight and did not pay service tax on this amount. The Appellant contended that at the time of coming back from sea ports, trucks have to come empty, which was no....

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....bserved that at the time of coming back from sea ports appellant was carrying the goods as truck owner and earned the cargo freight and consignment notes were issued by respective GTA, therefore, appellant being a truck owner/operator cannot be liable for payment of service tax. My views get support from the decision of Hon ble Tribunal in the case of LAKSHMINARAYANA MINING CO. [ 2009 (16) STR 691....