2018 (2) TMI 332

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.... Sr. Adv. Ms. Nisha Bagchi, Adv. Mr. Arijit Prasad, Adv. Ms. Shirin Khajuria, Adv. Ms. Sanskriti Bhardwaj, Adv. Ms. Ayushi Gaur, Adv. Ms. Pooja Sharma, Adv. Mr. B. Krishna Prasad, AOR Mr. Kartik Kurmy, Adv. Mr. Praveen Kumar, AOR For the Respondent : Ms. Kiran Suri, Sr. Adv. Mr. S.J. Amith, Adv. Dr. (Mrs. ) Vipin Gupta, AOR Mr. Balaji Srinivasan, AOR Mr. S.K. Bagaria, Sr. Adv. Mr. V. Lakshmikum....

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....ESTAT was right in holding that the respondents were not liable to Service Tax under the category of "Goods Transport Agency", contrary to the statutory provisions of law i.e., Section 65(105) (zzp), Section 65 (50b), Rule 2(1)(d)(v) of the Service Tax Rules, 1994 and Notification No. 35/2004 ST dated 03.12.2004 w.e.f. 01.01.2005 and thereby setting aside the order in Original dated 21.08.2008?" ....

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.... respondent(s)/assessee(s) herein are covered by the aforesaid definitions. The High Court has not discussed the aforesaid issue. Instead, it has dismissed the appeal of the Revenue by observing that the aforesaid questions of law are covered by the decision of the Division Bench of the High Court dated 23.03.2011 in C.E.A No. 121 of 2009 and other connected matters titled as Commissioner of Centr....