2011 (3) TMI 161

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..... notification no. 29/2008 - Held that: Notification No. 29/2008 is not applicable to GTA service which is covered under Sub-clause zzp of Clause 105 of Section 65 of the Finance Act, 1994 - the components manufactured and transported by the appellants very much come within the definition of goods under the Finance Act, 1994, because being moveable property and satisfying the definition of goods Sec .....

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..... ned Advocate appearing for the appellants states that the appellants are functioning directly under the Ministry of Railways of the Government of India and are manufacturing components and the same had been sent to various other factories of the Railways for use therein for building locomotive, etc. Normally components are sent by rail but at time of urgency, the appellants hire services of GTA fo .....

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..... by the appellants very much come within the definition of goods under the Finance Act, 1994, because being moveable property and satisfying the definition of goods Section 2 of Sales of Goods Act, 1930, which is referred to under the Finance Act, 1994. Further, having been registered as a factory under the Factory s Act, the appellants fall within the ambit of persons required to pay service tax .....

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