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TMI Blog2018 (6) TMI 439X X X X Extracts X X X X X X X X Extracts X X X X ..... The department was of the view that such services would fall within the definition of Goods Transport Agency Service and that appellants are liable to pay service tax on the lease amount paid under reverse charge mechanism - Whether the activity of lease of special purpose vehicle for transport of RMC would fall under GTA service? Held that:- The Tribunal in the case of Birla Ready Mix Vs. Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tral Excise Department for payment of excise duty as well as service tax on various services provided by them. The officers of DGCEI gathered intelligence that appellants are manufacturing and transporting the RMC from their plant to the site of their customers through a specially designed vehicle (Transit Mixed Vehicle) owned by them as well as taken on lease basis. The department was of the view ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i-solid state which settles/solidifies with time. To avoid settling down of the RMC during movement to the site of laying/pumping, the appellant obtains on lease a special purpose vehicle called Transit Mixture Vehicle (TMV) for transportation. The transaction would show that the effective control and possession over the TMV is retained with the appellant. The terms and conditions of the contract ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .P. Muralidharan reiterated the findings in the impugned order. 4. Heard both sides. 5. The issue is whether the activity of lease of special purpose vehicle for transport of RMC would fall under GTA service. The Hon ble High Court of Andhra Pradesh has held that the said activity is a transfer of right to use goods and would attract levy of VAT. Applying the said decision in the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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