2019 (2) TMI 209

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..... Nanda Kumar, AC (AR) For the Respondent: Ms. D.S. Vipula, Adv. ORDER Per Bench: Brief facts are that the respondents are engaged in the process of making Readymix Concrete [hereinafter referred to as "RMC"] and deliver the same at the customer's site. Apart from their own trucks, they also hired trucks owned by other persons on annual contract basis. Department was of the view that f....

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....Commissioner (Appeals) has erred in setting aside the order passed by the adjudicating authority. 3. The learned counsel Ms. D.S. Vipula explained that apart from using their own trucks, the respondents had also taken on hire basis trucks belonging to other persons. The appellants do not engage any transport agency for transport of the RMC. They entered into contracts wherein the hire charges are....

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....No.4791/2018, dated 15.03.2018 of the Tribunal. 4. Heard both sides. 5. The issue is whether the respondents are liable to pay service tax under GTA Services for transport of RMC. On perusal of records, it is very much clear that the respondents do not merely pay freight charges but are paying hire charges on a contract entered by them with the truck owners. The hire charges under the said annua....