2011 (1) TMI 829

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..... onsignment agent), that the GTA alone has provided service to the consignment agents and prima facie the consignment agents are liable to pay service tax - Decided in favor of the assessee - ST/339-340, 375, 484-486/2010 - 166-171/2011 - Dated:- 31-1-2011 - Ms. Jyoti Balasundaram, Dr. Chittaranjan Satapathy, JJ. REPRESENTED BY : Ms. Pramila Viswanathan, Advocate, for the Appellant. Shr .....

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..... e receivers since the consignment notes have been drawn against the consignee (consignment agent), that the GTA alone has provided service to the consignment agents and prima facie the consignment agents are liable to pay service tax. The applicants have also filed copies of undertakings evidencing payment of service tax on lorry freight. We, therefore, waive pre-deposit of the amounts in question .....

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..... ST/484/2010 M/s. Vishnuvardhan Paper Mills Pvt. Ltd. 1,39,140/- -do- 1,39,140/-under Sec. 78, 5,000/- under Sec. 77 5 ST/485/2010 M/s. Rajalakshmi Paper Mills Pvt. Ltd. 48,997/- -do- 48,997/ under Sec. 78, 1,000/- under Sec. 77 6 ST/486/2010 M/s. Rajalakshmi Paper Mills Pvt. Ltd. 15,116/- -do- .....

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