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TMI Blog2017 (9) TMI 361X X X X Extracts X X X X X X X X Extracts X X X X ..... is charged by way of for the provision of such activity. The appellant has made available vehicles for army and GREF in the state, such activity was in pursuance of public interest. Keeping in view the fact that Sikkim is a state bordering China we appreciate that the Government was bound to reach the necessities including food to people of Sikkim at the time of dislocation of traffic and when private crushers and trucks are taken away from the road - the activity performed is part of the statutory function of the State and hence in the light of the CBEC's Circular, cannot be considered as provision of taxable service. Appeal allowed - decided in favor of appellant. - Appeal Nos. ST/545/12 & 70947/13, Cross Objection No. CO-75113/14 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant was liable to pay Service Tax on the amounts received by them from Army/GREF for use of the vehicles under the category of Goods Transport Agency . The department further noticed that the appellant had provided buses on monthly payment for conveyance of military personnel, Service Tax under the category of Rent a Cab was held as payable for such consideration. After conclusion of investigation and issue of Show Cause Notice, the demand for Service Tax was confirmed by the impugned order dated 27.02.2013. Aggrieved by the above Order-in-Original two appeals have been filed. 3. With the above background, we heard Shri B.N.Chattopadhyay, ld.Consultant for the appellant and Shri S.Mukhopadhyay, ld.AR for the department. 4. The c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e rainy season on the track to the plan, the entire state would be separated from the whole of the country. It was also absolutely necessary for the Army and General Reserve Engineering Force (GREF) in the State where any dislocation in the road track would suspend the supply of food and other necessities to the Army and GREF. The government was also bound to reach the necessities including food items to the common people of Sikkim at the time of any dislocation of traffic and strike/bandh where private buses and trucks are taken away from the road. In view of the crucial situation of the State and posting of Army and GREF in the state and to prevent any dislocation in the transportation of the goods and Army personnel and also passengers i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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