2023 (4) TMI 971

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.... Vinay Kansara, Advocate For the Respondent : Shri. R.K. Agarwal, Superintendent (AR) RAJU This appeal has been filed by M/s Savla Chemicals Limited against demand of service tax. 2. Learned Counsel for the appellant pointed out that the demand has been made under the category of goods transport agent service. He pointed out that the appellants are not receiving any goods transport age....

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....ng charges on monthly basis. The appellant appellants are paying in addition to the fixed hiring charges, a certain amount for each kilometre run as well as the toll tax paid by the vehicles. During examination of contract, it is noticed that it contains the following clauses: "7. The Transporter will be solely responsible for collecting documents before leaving plant after loading. In ca....