2008 (6) TMI 128

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....akesh Kumar Member (T) Shri Ravi Raghvan, Advocate for the appellant. Shri R.C. Sankhla, DR, for the respondent. [Order per S.S. Kang, Vice President] - The applicant filed this application for waiver of pre-deposit of amount of Service Tax and penalties. The demand is confirmed on the ground that the applicant received the goods transport agency service. 2. The contention of the appli....

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....he applicant is that the applicants are engaged in the manufacture of ready mix concrete and for this they hired transit mixture on hire for transport of ready mix concrete. As per the agreement applicants are paying Rs.3718/- per day for the vehicle provided at the disposal of the company. As per the scope of goods transport agency, it means any person who provides service in relation to transpor....

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....the goods as per the direction of the applicants. The role of M/s HEL remains that of a transporters who is undertaking exactly the same activities as are undertaken by a commercial concern in relation to transport of the goods by road. 5. In this case, the applicants were hiring transit mixture for transport of the ready mix concrete the vehicle are specially designed for carrying the ready mi....