2018 (9) TMI 1204

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.... D. Santhana Gopalan, Advocate, for the Respondent. ORDER Per Madhu Mohan Damodhar After hearing both sides, we find that the issue in dispute concerns on whether the "Transit Mixer" used by the respondents to transport the "ready mix concrete" manufactured by them to their customers would attract the mischief of levy of service tax under GTA services. In proceedings initiated against the....

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....lf of the appellant, Ld. AR Shri S. Govindarajan, AC, reiterated the grounds of appeal. In particular the Ld. AR contends that no evidence or proof was produced by the assessee with regard to the transfer of any tangible goods by the truck owner for the use by the assessee. As the transfer and use by the assessee are not proved, findings of the Commissioner (Appeals) in respect of classification o....

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....Advocate also places reliance on the ratio laid down by the Hon'ble High Court of Andhra Pradesh in the case of G.S. Lamba & Sonss Vs. State of AP - 2015 (324) ELT 316 (AP), which involved identical issue relating to hiring of "Transit Mixer" to Grasim Industries. He further draws our attention to para-42 of the judgment where the Hon'ble High Court has held that "full control on the metho....