2018 (9) TMI 131

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..... s is apparent from para 2 of the show cause notice. The appellant is a proprietary concern and is otherwise registered under the District Industries Centre. Thus, it becomes clear that appellant is not covered under the Factories Act. The appellant is a proprietorship concern employing less than 10 workers and has not been registered under Factories Act but registered under MP Shop and Establis .....

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..... pellant is receiving services of goods transport agency for transportation of goods by road and have made a payment of inward / outward freight which was incurred by them for consignment during the period 2007-2008 onwards. Accordingly, a Show cause notice dated 16.10.2012 levying the demand upon the appellant as recipient of GTA service as defined taxable under Section 65(105)(zzp) of the Finan .....

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..... authority. The order under challenge is therefore, prayed to be set aside and appeal be allowed. 5. Learned DR appearing for the Revenue has conceded the judgment for the subsequent period. 6. After hearing both the parties and perusing the record, we observe that the department has based the case on the fact that appellant is a factory registered and is governed under the Factories Act, 19 .....

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