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TMI Blog2014 (5) TMI 34X X X X Extracts X X X X X X X X Extracts X X X X ..... GEMENT Per: Mathew John: The applicant is a manufacturer of carbon-di-oxide gas which is supplied in cylinders. For supply of such goods, the applicant hired vehicles. Using such vehicles they were themselves transporting the goods to their customers. During the period Jan 2005 to Sep 2009, they were paying service tax on such services for the hire charges paid to the owners of the vehicles unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. Arguing for the applicant, the learned counsel submits that they have paid service tax under the category of Goods Transport Agency. When further amount was demanded from them, they are entitled to raise the legal plea that the tax was not payable ab initio and they raised this contention from the stage of reply to show-cause notice itself. Both the adjudication order and the Order-in-Appeal h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case of Bharathi Soap Works Vs. CCE, Guntur - 2008 (9) STR 80. 4. We have considered submissions of both sides. The decision relied upon by the learned AR is of a Single Member Bench and the decision relied upon by the learned counsel is that of Division Bench. In our view also, prima facie, it appears that the impugned activity did not constitute service of GTA. Therefore, we waive the requirem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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