2024 (3) TMI 70

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....BER ( JUDICIAL ) And HON'BLE Mr. RAJEEV TANDON , MEMBER ( TECHNICAL ) Shri Brijeshwar Singh Kanwar , Advocate for the Appellant Shri Narinder Singh and Shri Ravinder Jangu , Authorised Representatives for the Respondent ORDER Per: RAJEEV TANDON The appellant, M/s Diesel Loco Modernization Works, have filed the present Appeal No.ST/520/2012 against the Order-in-Appeal No.126-127/ST/A....

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....el for the appellant, submits that appellant reports directly to Member (Mechanical), Railway Board, New Delhi and receives funds specific for the budgetary allocation through the Ministry of Railways, demand of grant for which is approved by the Parliament of India and that they are not involved in sale of lococomponents being manufactured at their works which are directly supplied to Loco Sheds/....

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....tation of goods under dispute. He therefore upholds the Department‟s contention that the appellant failed to discharge their liability to pay service tax in relation to taxable services provided by Goods Transport Agency during the material period in terms of the provisions of Rule 2(d)(v)(a) of the Service Tax Rules, 2004. The plea of the appellant that articles/ components manufactured by ....

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....nts manufactured. We, however, are not in agreement with the contention that the said components are not goods as they are not sold ordinarily. This Tribunal in the earlier case cited supra had categorically held that Notification No.29/2008-ST dated 26.06.2008 pleaded by the appellant in support is not applicable to GTA Services which is covered by sub-Clause (zzp) of Clause 105 of Section 65 of ....