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TMI Blog2010 (3) TMI 520X X X X Extracts X X X X X X X X Extracts X X X X ..... since assessee was receiving servies of goods transport agecy and had also complied with condition as recipient of service rendered by goods transport agency, it was liable to pay service tax. Thus the matter remanded for the limited purpose of quantification of the service tax liability after allowing 75 percent abatement. - ST/202 OF 2009 - 633 OF 2010 - Dated:- 10-3-2010 - M.V. RAVINDRAN, JUDICIAL MEMBER Ms. Joy Kumari Chander for the Respondent. ORDER 1. This appeal is filed against order-in-appeal No. 40/2008(G) ST, dated 11-12-2008. 2. The relevant facts that arise for consideration are as follows : M/s. ANT are traders in detergent soaps, powders, toilet soaps, chemicals match boxes are registered with the dep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt by the Asstt. Commissioner of Central Excise, Customs and Service Tax, Guntur Division, asking them to show cause as to why the said refund claim should not be rejected inasmuch as they had registered themselves under the said category as "Goods Transport Agency"; that in terms of provisions under rule 2(1)(d)(v) of the Service Tax Rules, 1994 read with Notification No. 35/2004-ST, dated 3-12-2004, any body corporate established, or a partnership firm registered by or under any law, and liable to pay service tax on the freight amount paid by himself or through his agent for the transportation of such goods by road in a goods carriage, as a consignee or consignor falls under the category(g) of the said rule, for the purpose of levy and co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by goods transport agency in transportation of goods, i.e., detergents soap, powders and match boxes to their business premises. It is noted from the definition of the goods transport agency that appellants are receiving the services of goods transport agency and are also satisfying the condition as recipient of services rendered by the goods transport. The submission that they are not recipient of the services rendered by the goods transport agency, is without any merits. The definition of taxable services clearly includes that any services provided to a customer of goods transport agency in relation to transport of goods in a goods transport will be taxable in the hands of the recipient of the said services and the said services are tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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