2009 (6) TMI 99 - AT - Service Tax

GTA service - appellants herein are a proprietor concern - Tribunal in the case of Andal Motors v. CCE (ST) Salem 2009 - TMI - 33131 - CESTAT CHENNAI granted stay holding that Rule 2(l)(d)(v) of the Service Tax Rules, 1994 did not envisage that a consignee who did not fall under any of the seven categories listed there under incurring freight as a consignee was liable to pay service tax on the freight incurred for transport of goods by road - Following the above precedent waiver of pre-deposit and stay of recovery of the dues are ordered

Summary

The Appellate Tribunal CESTAT, Chennai granted waiver of pre-deposit and stay of recovery of service tax of Rs. 1,26,004/- for M/s. A-I Chemicals, Karur for Goods Transport Agency service availed during 1-1-05 to 30-11-2006. The Tribunal relied on a previous case for the decision.