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TMI Blog2018 (10) TMI 473X X X X Extracts X X X X X X X X Extracts X X X X ..... TAT, NEW DELHI], on similar set of facts held that the said activity would not fall within GTA service - demand do not sustain - appeal allowed - decided in favor of appellant. - Appeal No.ST/1226/2010 - A/31089/2018 - Dated:- 27-8-2018 - Mr. M.V. Ravindran, Member (Judicial) And Mr. P. Venkata Subba Rao, Member (Technical) Shri Mohd. Shaffiq Shri Rama Murthy, Advocates for the Appellant. Shri V.R. Pavan Kumar, Superintendent/AR for the Respondent. ORDER [Order per: M.V. Ravindran.] 1. This appeal is filed against the Order-in-Original No. 07/2009-Commr- ST, dated 30.12.2009. 2. The relevant facts that arise for consideration, after filtering out unnecessary details are, during the period 01.01.2005 to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No.ST/777/2010. It is his submission that Tribunal by Final Order 40791/18 dated 15.03.2018, set aside the Order-in-Original and allowed their appeal with consequential relief. He produced the copy of the said order. He would also gainfully refer to the decision of Tribunal in the case of Birla Ready Mix Vs CCE [2012 (28) Taxmann.com-201] to submit that similar issue was considered by the Commissioner and held in favour of assessee, in which case reliance was placed on the judgment of Hon ble High Court of Andhra Pradesh in the case of GS Lamba and Sons Vs State of Andhra Pradesh [2012 (21) Taxmann.com-559]. It is his submission that impugned order be set aside and the appeal be allowed. 4. Learned departmental representative reiterates ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice tax along with interest for the period 1.1.2005 to 31.3.2008 and also for imposing penalties. Another show cause notice was issued for the period from 1.4.2008 to 22.10.2008. After due process of law, the original authority confirmed the demand in both the show cause notices along with interest and also imposed penalties. Aggrieved, the appellants are now before the Tribunal. 2. On behalf of the appellant, ld. counsel Shri Sai Prashanth submitted that the RMC is premixed concrete i.e., mixture of cement, blue metal, river sand etc., in semi 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 calle ..... X X X X Extracts X X X X X X X X Extracts X X X X
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