2018 (8) TMI 800

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....ent, for Appellant Shri Mohammad Altaf, Assistant Commissioner (AR), for Respondent ORDER Per: Anil G. Shakkarwar The present appeal is arising out of Order-in-Appeal No. 75/ST/APPL/NOIDA dated 27/03/2013 passed by Commissioner of Central Excise & Customs (Appeals), Noida. 2. When the matter was called, no one appeared on behalf of the appellant. We are informed that a request for a....

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....sory for satisfying the condition of definition of 'Goods Transport Agency Service' (GTA) and also contended that they engaged taxies and therefore, they were not required to pay service tax, since taxies did not fall under the definition of 'Goods Carriage'. The appellants were issued with a show cause notice dated 09.04.2012 alleging that the said activity was GTA Service and raised a demand of ....

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....tice there is no evidence provided to establish that consignment notes were issued by anybody in respect of said activity and that revenue sought to classify the said activity under GTA Service. We also find that the issue herein is no more res-integra in view of the finding of this Tribunal in Final Order in the case of M/s Nandganj Sihori Sugar Co. Ltd. Vs Commissioner of Central Excise, Lucknow....