2011 (2) TMI 577

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..... the goods transport agency - the consignors and the consignees were different. In this case, the consignor and consignee is the sugar factory because the goods are first collected at the collection centre by the sugar factory and then transported to their factory - Decided in favor of the assessee - ST/720/2010 - ST/117/2011(PB) - Dated:- 14-2-2011 - S/Shri Ashok Jindal, Mathew John, JJ. R .....

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..... y of goods transport agency as recipient of service from the transportation of the sugarcane in the manner stated herein above. 3. The learned Advocate for the applicants contended that firstly the applicant are hiring the services of individual transport operators and not the goods transport agency and secondly for providing a service through transport agency, consignment note is required which .....

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..... ecause the goods are first collected at the collection centre by the sugar factory and then transported to their factory. Hence they have made out a prima facie case in their favour. Accordingly, waiver of entire service tax alongwith interest and penalty is granted and demand stayed during pendency of the appeal. (Order dictated and pronounced in the open Court) - - TaxTMI - TMITax - Servic .....

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