2017 (4) TMI 1052

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....g into the merits of the matter, allowed the appeal of the Revenue, on the first returnable date, after notice was issued, in the appeal. 2.1.According to the appellant/ Assessee, the appeal was filed by the Revenue on 14.02.2011. 2.2.It is stated by the appellant/ Assessee that notice was served upon it on 23.03.2011, requiring it to appear before the Tribunal on 03.05.2011. 2.3.Concededly, the appellant/ Assessee did not appear before the Tribunal on the said date, when, the Tribunal allowed the appeal, on the short ground that the service provider, i.e., the Transporter in this case, though, an individual had rendered service to the appellant/ Assessee, which is a partnership firm. 2.4.For this purpose, the Tribunal relied upon the p....

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....ided by a goods transport agency where the consignor or consignee of goods is, - (a)any factory registered under or governed by the Factories Act, 1948; (b)any company formed or registered under the Companies Act, 1956; (c)any corporation established by or under any law; (d)any society registered under the Societies Registration Act, 1860 or under any law corresponding to that Act in force in any part of India; (e)any cooperative society established by or under any law; (f)any dealer of excisable goods, who is registered under the Central Excise Act, 1944 or the rules made there under; (g)any body corporate established or a partnership firm registered, by or under any law;" 7.Based on the aforementioned provision, the respon....