Bullock Cart drivers are not GTA service providers – CESTAT

CESTAT, NEW DELHI BENCH Kisan Sahkari Chini Mills Ltd. v/s. Commissioner of Central Excise, Meerut-II FINAL ORDER NOS. ST/A/240-243/2012-CUS. STAY ORDER NOS. ST/S/294-296/2012-CUS. APPLICATION NOS ST/S/2683-2685/2011 APPEAL NOS. ST/1525 OF 2010 ST/1275-1277/2011 FEBRUARY 8, 2012 ORDER D.N. Panda, Judicial Member The issue of levy of service tax on the Chini Mills holding that goods transport agency service was availed by the chini mill was common question in all the adjudications under appeal. 2. Ld. Counsel Shri Kakaria appearing in ST/1525/10 brings out that during the harve...