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2018 (10) TMI 553
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....UBBA RAO, MEMBER (TECHNICAL) Shri B.N. Gururaj, Advocate for the Appellant. Shri Bhanu Kiran, Assistant Commissioner (AR) for the Revenue. ORDER [Order per: M.V. Ravindran] This appeal is directed against Order-in-Appeal No. 08/2010 (V-I) Service Tax dated 26.02.2010. 2. Heard both sides and perused the records. 3. On perusal of records, it transpires that the issue involved i....
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....rest and imposed penalty under Section 76 of the Finance Act, 1944. 5. Learned Counsel while assailing the impugned order submits that the tankers which are procured by the appellant for transportation or from individual tanker owners and they cannot be considered as Goods Transport Agency. He relies upon the decision of the Tribunal in the case of Bellary Iron & Ores Pvt. Ltd., [2010 (18) STR ....