MSPL LTD. Vs. COMMISSIONER OF CENTRAL EXCISE, BELGAUM

JUDGEMENT

(1.) IN terms of the impugned order, the appellants are required to pre -deposit the following sums :

(2.) WE heard both sides.

(3.) THE learned Advocate states that the appellants are engaged in mining activity. In the course of the various operations, they have to transport ores, which have been mined from the pitheads to the various places for processing. In order to transport the goods from the pitheads, the appellants hire vehicles from individual truck owners. Revenue proceeded against the appellants on the ground that they are receiving the services of Goods Transport Agency and hence, as receivers of the services, in terms of law, they are liable to discharge the Service Tax liability. Consequent to the adjudication proceedings, the Commissioner passed the impugned order. He held that the appellants are liable to pay Service Tax under GTA.