2018 (8) TMI 800

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..... anybody in respect of said activity and that revenue sought to classify the said activity under GTA Service - Mere transportation of goods by motor vehicles is not service provided by GTA and that as required under Rule 4B of Service Tax Rules, if consignment note in wherever form is not issued, the activity is not covered by the definition of GTA Service - appeal allowed - decided in favor of app .....

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..... ommissioner. 3. The facts leading to filing of the present appeal are that the appellants were registered with Services Tax Department for certain services. The appellants were paying freight charges towards hiring taxies for transportation of Newspapers to various places. Revenue took up the matter with the appellant entertaining a view that under Section 68 (2) of Finance Act, 1994 the appell .....

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..... issued in respect of said activity, therefore, the activity did not fall under the category of GTA Service. The Original Authority did not appreciate the submissions and confirmed the demand and imposed equal penalty through Order-in-Original dated 25.09.2012. Aggrieved by the said order, appellant preferred appeal before Commissioner (Appeals). The Learned Commissioner (Appeals) upheld the said .....

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