2025 (7) TMI 75

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....pectively under Section 77 and 70 of the Finance Act, 1994 for allegedly providing 'transportation of goods by way of hiring, leasing, licencing etc.' without transfer of right to use such goods, against Appellant's ascertation of providing goods transportation agency services for the period from April, 2013 to March, 2017 by the Commissioner in his above referred order is assailed in this appeal. 2. Fact of the case, in a nut shell, is that Appellant is engaged in transportation of goods and it is in possession of specialised Lorry Chassis suitable for carrying and transporting liquid gases stored in Vacuum Insulated Transport Tank (VITT), that can be mounted on the said Lorry Chassis. M/s. INOX Air Product Pvt. Ltd. (INOXAP) took those....

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....AD] and M/s. Pranish Carriers LLP Vs. Commissioner of Central Goods and Service Tax, Noida [2024 (5) TMI 1195 CESTAT ALLAHABAD], he further argued that in those cases also industrial gases in VITT were transported by the carrier agency upon issue of Consignment Note that was held to qualify as GTA service and not renting and leasing. It is admitted by both the parties that the said orders were accepted by the Department and no appeal was preferred against those two orders. He further submitted that consignment note is also issued in the instant case, which learned Commissioner had acknowledged in his order but doubted to have been issued subsequently to cover of the transaction, though there is no iota of truth as it was based on presumptio....