2018 (10) TMI 553

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..... the activity of Goods Transport Agency Services - The claim of the appellant is that the tankers supplied by individuals and hence not taxable under GTA is incorrect inasmuch the said VPRS Transport issues an invoice cum challans for movement of Styrene Monomer from port to factory premises of the appellant. Appeal dismissed - decided against appellant. - Appeal No. ST/838/2010 - A/31157/2018 .....

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..... ; imported the same in bulk and stored in shore tanks in Visakhapatnam port area; hire tankers are used for transport of this raw material to the factory. It is the case of the Revenue that the amount paid by the appellant for transportation through tankers is taxable under reverse charge mechanism and they are liable to pay service tax liability. The Adjudicating Authority as well as the First Ap .....

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..... made by both sides, we find from records indicate that appellant herein had entered into a contract for movement of Styrene Monomer from port to their factory with one contractor namely M/s VPRS Transport. The terms and conditions indicate that the said VPRS Transport needs to provide tankers with explosive license and valid calibration and dedicated tankers only for the transportation of raw mat .....

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