Loading/unloading in Truck is part & parcel of transportation of goods services

Deccan Mining Syndicate (P) Ltd Vs CCE (CESTAT Bangalore) Admittedly, the assessee appellant has only engaged the services of individual truck owners for transporting the iron ore and ore burden from its mine head up to the port and hence he would become the recipient of GTA service. We have gone through the findings of the adjudicating authority insofar as the contents of the “pay slips” are concerned and right from the assessee’s reply to the show-cause notice or even in the grounds of appeal before us, the assessee has disputed the said findings and hence we have to uphold the finding...