2010 (6) TMI 425

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..... rs - two persons were giving services were truck owners or transport operators - demand of service tax on the services received from the truck owners or goods transport operators as GTA service is inappropriate and cannot be sustained - stay application allowed - 728/2009 AND 598/2010 - 462 & 463 OF 2010 - Dated:- 7-6-2010 - M.V. RAVINDRAN, P. KARTHIKEYAN, JJ. ORDER M.V. Ravindran, Judi .....

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..... ing service tax liability on the appellant under the category of Goods Transport Agency . She submits that the appellant was not availing services under the category of Goods Transport Agency , but they were availing services of truck owners or goods transport operators. She submits that as per the Budget Speech of Finance Minister, the goods transport operators are excluded from the service tax .....

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..... able to pay service tax liability as recipient of the services. 6. We have considered the submissions made by both sides and perused the records. We find that the appellant has been taking a plea that they were not availing the services of Goods Transport Agency but were availing services of truck owners or goods transport operators. The findings of the lower authorities are contrary to this p .....

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..... Commissioner has attempted to classify services received from goods transport owners/goods transport operators as GTA service defined under section 65(50b) of the Act. We find that the claim of the appellants that the impugned services were not exigible to service tax is amply supported by the following extract of the Budget Speech of the Finance Minister, made while introducing the Finance Bill, .....

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..... om the truck owners or goods transport operators as GTA service is inappropriate and cannot be sustained. We are of the considered view that the appellants have made out a prima facie case for waiver of pre-deposit of the amounts involved. The application for waiver of pre-deposit of the dues adjudged and upheld by the impugned order is allowed and recovery thereof stayed till the disposal of the .....

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