2018 (11) TMI 177

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.... Mr. B.G. Chidananda URS, Advocate For the Appellant Mr. K. Murali, AR For the Respondent ORDER Per: S.S GARG These three appeals have been filed by three different appellants against the common impugned order dated 12.2.2018 passed by the Commissioner (A) whereby the Commissioner (A) has upheld the Order-in-Original. Since the issue involved in all the three appeals is identical and a....

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....charges by transportation of goods to the mine owner, which is a proprietary concern for the period from 1.1.2005 to 31.3.2006. The activity of the appellants is taxable under the category of Goods Transport Agency (GTA) service. However, the appellant has neither taken the registration with the department nor paid the service tax. On initiation of investigation by the department, the appellants r....

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....cial precedent. He further submitted that levy of service tax was under the category of GTA service, which was notified to be liable to service tax from 1.1.2005. He also submitted that there were doubts that the levy was not attracted on the owners of the vehicles who provided service as they were not made liable to service tax. Inspite of that appellants accepted their liability and paid service....

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....o. Ltd. vs. CCE: 2014 (34) STR 850 (Tri.-Del.) • CCE vs. Jaikumar fulchand Ajmera: 2017 (48) STR 52 (Tri.-Mum.) • Golden Prince Wine India Pvt. Ltd. vs. CCE: 2008 (10) STR 145 (Tri.-Del.) • CCE vs. Karna Soap Industries: 2010 (19) STR 794 (Tri.-Del.) • K. S. Murali Mohan vs. CST: 2011 (21) STR 512 (Tri.-Bang.) 5. On the other hand, the learned....