2021 (7) TMI 931

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Authorised Representative for the respondent ORDER ANIL CHOUDHARY: Heard the learned Departmental Representative for the respondent and gone through the record. 2. The appellant and /or his Counsel are absent on call. 3. This appeal was earlier dismissed for non appearance. Thereafter, the appellant have filed restoration application being Service Tax RoA No. 50440 of 2019-SM on 20.05.2019. I....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... services availed by the appellant in respect of carriage of marble blocks from the mines to their factory. It has been urged by the appellant in reply to show cause notice as well as before the Court below that they have availed the service of transport operator or owner and not of any transport agency for inward transportation of raw material to their factory. It was further urged that transport....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ered the facts and circumstances, I find that there is no such provision in the scheme of Acts and Rules permitting assumption of facts to be made by the Adjudicating Authority, without reference to the facts on record. In this view of the matter, I find that the basic fact and /or the requisite for charging service tax under GTA service i.e. service being provided by 'goods transport agency' as d....