2023 (4) TMI 971

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..... re paying fixed tanker hiring charges on monthly basis. The appellant appellants are paying in addition to the fixed hiring charges, a certain amount for each kilometre run as well as the toll tax paid by the vehicles - the transporter is taking the entire responsibility of the goods for the route and transporter is not issuing any LRs for the purpose of these goods. The appellants are issuing del .....

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..... ervice. He pointed out that they are hiring tankers on monthly basis. He pointed out that since there is no service of goods transport agent involved, no service tax could have been issued, the order in appeal in para 9.4 states that consignment notes have been issued. Learned counsel pointed out that the appellants were hiring vehicles on monthly basis and were bearing the cost of toll charges an .....

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..... ptions by any Govt. officials en-route to destination and any levy Dy way of taxes, fee and penalty etc. is Imposed In want of necessary documents, Transporter will have to bear this cost and will have to compensate if/e Company for aft losses/ damages directly or indirectly supered by the Company. 8. LR will not be issued by the Transporter & Savla Chemicals Ltd. Will issue Delivery Challan, it .....

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