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TMI Blog2019 (2) TMI 209X X X X Extracts X X X X X X X X Extracts X X X X ..... hire charges on a contract entered by them with the truck owners. The hire charges under the said annual contract includes various elements of charges for the truck such as, fuel and lubricants, salary/wages for drivers, maintenance & repairs charges, insurance charges for vehicles etc. As the hire charges include various elements, it is very much clear that there is no Consignor-Consignee relati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the customer's site. Apart from their own trucks, they also hired trucks owned by other persons on annual contract basis. Department was of the view that for use of other trucks they are liable to pay service tax under Goods Transport Agency Services for which show-cause notice was issued for the period Jan. 05 to Jul. '07. After due process of law, the original authority confirmed the de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cks belonging to other persons. The appellants do not engage any transport agency for transport of the RMC. They entered into contracts wherein the hire charges are to be paid to the truck owners. The hire charges include charges for the truck's fuel and lubricants, salary/wages for drivers, maintenance repair charges and insurance charges. Thus, the payment made to the truck owners is not t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the respondents do not merely pay freight charges but are paying hire charges on a contract entered by them with the truck owners. The hire charges under the said annual contract includes various elements of charges for the truck such as, fuel and lubricants, salary/wages for drivers, maintenance repairs charges, insurance charges for vehicles etc. As the hire charges include various elements, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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