LARSEN TOUBRO LTD. Versus COMMISSIONER OF C. EX., HYDERABAD - Service Tax - CESTAT BANGALORE - Tri - Demand of service tax - Receipt of GTA Service - Contract entered with TMV to move ready mix from assessee s premises to TMV s various customers - Held that - Therefore, Prima facie, TMVs are on lease basis and they serve not merely the purpose of transporting the ready mix concrete but they are used for mixing and the amounts paid by them to the TMV owners cannot be treated as freight - appe................................... Service Tax - Case Laws
↧