2013 (12) TMI 207

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..... or the Respondent. ORDER Heard both sides on the stay petition. 2. The appellant is into the manufacture of ready mix concrete, a construction material which is sold to various customers. The appellant had entered into a contract with owners of "Transit Mixer Vehicles (TMV)" and taken the control of the TMV which were provided along with drivers. The ready mix concrete is moved from the ap .....

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..... e said owners and therefore the activities cannot be treated as GTA service and, therefore, seeks waiver of pre-deposit of the dues as per the impugned order. 4. The learned Deputy Commissioner (AR) seeks pre-deposit reiterating the findings and reasonings of the Commissioner (Appeals). 5. We have considered the submissions made by both sides and perused the records. Prima facie, we ar .....

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