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TMI Blog2009 (11) TMI 545X X X X Extracts X X X X X X X X Extracts X X X X ..... t: - Tribunal held that individual truck owner not liable to service tax under GTA service - appellants have made out a prima facie case for waiver - ST/669/2009 - 1731/2009 - Dated:- 23-11-2009 - S/Shri M.V. Ravindran, P. Karthikeyan, JJ. REPRESENTED BY : Shri B.N. Gururaj, Advocate, for the Appellant. Ms. Sudha Koka, SDR, for the Respondent. [Order per : P. Karthikeyan, Mem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore the lower authorities to the effect that the transporter involved was not a transport agency and therefore, the Service tax liability was not attracted under the GTA category legally. Moreover the transporter had transported consignments of liquid styrene monomer in tankers from the port to the premises of the appellant. 3. The freight incurred in respect of each consignment was below Rs. 15 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of CCE C, Guntur v. Kanaka Durga Argo Oil Products Pvt. Ltd. - 2009 (15) S.T.R. 399 (Tri.-Bang), this Tribunal held that services provided by individual truck owners are not liable to Service tax under the category of GTA. 6. We find that prima facie the exemption under Notification No. 34/04-S.T., dated 3-12-2004 was available to the appellant since the freight incurred for each consignment f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct, where, - (i) the gross amount charged on consignments transported in a goods carriage does not exceed rupees one thousand five hundred; or (ii) the gross amount charged on an individual consignment transported in a goods carriage does not exceed rupees seven hundred fifty. Explanation. - For the purposes of this notification, an individual consignment means all goods transported by a g ..... X X X X Extracts X X X X X X X X Extracts X X X X
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