2014 (10) TMI 878

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..... n, DR, for the Respondent. ORDER [Order per : Archana Wadhwa, Member (J)]. - The appellant is a transport agency, who entered into an agreement with its customers for doing the transportation business. However, the appellant does not have his own trucks and for the purpose of transportation, hires the same from the individual truck owners to whom he pays a part amount as rent. In the process he .....

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..... n the same ground, the Tribunal in the case of Jai Shree Road Lines v. CCE, Jaipur-II reported in 2013 (31) S.T.R. 226 (Tri.-Del.) has set aside the demand. By following the said decision, we find no merits in the impugned order passed by the authorities below. The same are accordingly set aside and appeal allowed with consequential relief to the appellant. (Dictated and pronounced in open Court) .....

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