2015 (8) TMI 254

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..... detailed consideration. However, taking into account the appellant's submission that in certain number of cases for each trip where the freight amount exceeds ₹ 750 per ton, as per their own worksheet total freight amount paid by them works out to ₹ 6,52,881/-. Appellants have not made out a prima facie case for waiver of predeposit. Accordingly, we direct the appellant to predeposit a .....

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..... erms of Section 65 (105) (zzp) of Finance Act read with Section 65 (50b). 2.Ld. Consultant on the other hand submits that as per the contract, there is no GTA service and all the truck operators are individuals owners appointed for transporting lime stones for their own in the mining area to crushing area. They paid freight charges as per the weighment slip. The bills are raised on fortnightly .....

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..... and on perusal of records, we find that appellants have been regularly discharging service tax on GTA. This particular demand is on GTA for transportation of lime stones from mines to the crushing area where they have engaged individual contractor/truck operators. Though there is no consignment note issued, the contractors raised fortnightly bill. The total demand is made on the total payment made .....

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