Custom, Excise & Service Tax Tribunal
M/S.Amrita Mouldings P. Ltd vs Cce, Ghaziabad on 23 August, 2013
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL,
WEST BLOCK NO.II, R.K. PURAM, NEW DELHI-110066.
BENCH-SM
Service Tax Appeal No.ST/3886/2012-ST[SM]
[Arising out of O-I- A No.149-ST/GZB/2012 passed by the Commissioner (A), Central Excise, Ghaziabad]].
M/s.Amrita Mouldings P. Ltd. Appellant
Vs.
CCE, Ghaziabad Respondent
Present for the Appellant :Shri Rajesh Chhibber, Advocate, Advocate Present for the Respondent :Shri.Devender Singh, DR Coram: HONBLE MR. D.N. PANDA, JUDICIAL MEMBER Date of Hearing/Decision:23.08.2013 FINAL ORDER NO.57412/2013 DATED:23.08.2013 PER: D.N.PANDA The facts of the case read with page 33 to 36 of the appeal folder suggest that the appellants contract with supplier of the goods was to deliver the goods by supplier at destination. The appellant did not engage the service of the goods transport agency. It cannot be said to be a case of engaging the service provider to get service. But the service was really been provided by the supplier of the goods engaging a transporter. The primary activity not been engagement of a transporter but use of the service of transporter by the consigner in the course of trade, there shall be no levy of service tax in the fitness of the circumstances and factual situation of the case. Accordingly, appeal is allowed.
[Dictated & Pronounced in the open Court].
(D.N.PANDA) JUDICIAL MEMBER Anita 2 2 ST/3935/2012-ST[SM]