2010 (1) TMI 431

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..... Held that- liability to pay service tax on supplier once freight paid by such person and appellant not liable. Strong prima facie case made out by the appellant. Thus, pre deposit waived. - ST/328/2009 - S/41/2010-WZB/AHD - Dated:- 7-1-2010 - S/Shri B.S.V. Murthy, Member (T) and Ashok Jindal, Member (J) REPRESENTED BY: Shri Vinod Awtani , C.A. , for the Appellant. Shri Avinash T .....

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..... rvice Tax Rules, the service tax is payable on the transportation charges by a person who pays the freight. He submits that the appellant is not aware what is the actual freight amount and the input supplied by the supplier is inclusive of freight element and the transportation is also organized by the supplier. Since the appellant has not paid the freight to the transporter, he submits that the a .....

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..... ight is paid by the supplier only. Once freight is paid by the supplier, the liability to pay the service tax is on the supplier and not on the appellant. We are unable to accept the view that it is the job of the appellant to find out whether the supplier had paid the service tax. We find that the appellants have made out a very strong prima facie case in their favour and therefore we waive the r .....

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