9911796707
TMI Blog2018 (9) TMI 1274X X X X Extracts X X X X X X X X Extracts X X X X ..... d in favor of appellant. - APPEAL No. ST/55474/2013-CU[DB] - ST/A/71705/2018-CU[DB] - Dated:- 30-7-2018 - Mrs. Archana Wadhwa, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri Jatin Mahajan (Advocate) for Appellant Shri Pawan Kumar Singh (Supdt.) AR for Respondent ORDER Per: Anil G. Shakkarwar The present appeal is arising out of Order-in-Appeal No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner (Appeals) that the said payments were not made to any Goods Transport Agency but they were made to individual labourers and such vouchers were available with them and it was on record in the Ledgers. Learned Commissioner (Appeals) did not appreciate the arguments and did not interfere with the order passed by the Original Authority confirming the demand and imposing penalty under Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rther submitted that the transaction does not satisfy the definition of GTA Services, since there was no issue of consignment note in any form. 4. Heard the Learned A.R. for Revenue who has supported the impugned Order-in-Appeal. 5. Having considered the rival submissions from both the sides and on perusal of records, we find that the payments were made to individual labourers and there was ..... X X X X Extracts X X X X X X X X Extracts X X X X
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