MSPL LTD. Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) AS the issue lies in a narrow compass, we dispose of both the stay application and appeal together. We heard both the sides.

(2.) THE appellants are manufacturers of gases. They used their own vehicle for transporting the gas cylinders to the premises of the buyers on collection of freight charges. Revenue proceeded against the appellants on the ground that they would be liable to service tax under the category of GTA. It was pointed out that the very same issue has been the subject -matter of the final order of this Bench in the appellant's own case, MSPL Ltd. v. CCE : [2009] 20 STT 384 (Bang. - CESTAT), wherein it is held that as follows: