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TMI Blog2012 (8) TMI 651X X X X Extracts X X X X X X X X Extracts X X X X ..... - Dated:- 20-4-2011 - N. Kumar and Ravi Malimath, JJ. REPRESENTED BY : Shri N.R. Bhaskar, Sr. Standing Counsel, for the Appellant. Shri K.S. Ravishankar, Advocate, for the Respondent. [Judgment per : Ravi Malimath, J.]. This appeal is by the revenue being aggrieved by the order of the Tribunal [2009 (16) S.T.R. 691 (Tri. - Bang.)] holding that the assessee are not liable to pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the said amount already paid by the assessee should not be appropriated against the said demand along with payment of interest and penalty. The assessee submitted his reply. The assessing authority came to the conclusion that the service provider is a Goods Transport Agency and not merely a truck owner or operator. That Goods Transport Agency themselves can be the owners of the truck. Therefo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ESTAT, based solely on the speech of the Hon ble Finance Minister made while introducing the Finance Bill, 2004 and not as per the statutory provisions of law was right in holding that the Respondents were not liable to pay Service Tax under the category of GTA ? (ii) Whether the order of the CESTAT was right in holding that the Respondents were not liable to Service Tax under the category ..... X X X X Extracts X X X X X X X X Extracts X X X X
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