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TMI Blog2012 (6) TMI 552X X X X Extracts X X X X X X X X Extracts X X X X ..... mands raised against the appellants cannot be sustained - Orders are set aside and all the five appeals are allowed. - ST/339/2010, ST/340/2010 - 1099-1106/11 - Dated:- 29-9-2011 - Chittaranjan Satapathy, J. For Appellant: Ms Sridevi, Adv. For Respondent: Shri A B Niranjan Babu, SDR Per: Chittaranjan Satapathy: Heard both sides. 2. Ms. Sridevi, learned advocate appearing for the appellants states that the appellants are dispatching paper' and paper boards' manufactured by them through their consignment agents. The freight is not paid by the appellants but by the consignment agents, who are also paying service tax on the same and recovering freight and service tax from the ultimate customers. She further states that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... freight amount and that the same have been paid by the consignment agents. She, however, states that the consignment agents have discharged their service tax liability on such freight amounts paid by them and in this connection she submits two sample letters from M/s. Kasturchand Otarmal Co. and M/s. Papsel, bearing dates 30.08.10 and 28.08.10 respectively, wherein it has been stated that the service tax liability has been discharged by these consignment agents. As such, she prays that the service tax liability on the freight amount, which is not paid by the appellants cannot be fastened unto them. 4. Shri A.B. Niranjan Babu, the Ld. SDR appearing for the department states that the consignment agents are acting only as agents for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... part of India; (e) any co-operative society established by or under any law; (f) any dealer of excisable goods, who is registered under Central Excise Act, 1944 or the rules made thereunder; or (g) any body corporate established, or a partnership firm registered, by or under any law, any person who pays or is liable to pay freight either himself or through his agent for the transportation of such goods by road in a goods carriage." In this case, the appellants are companies registered under the Companies Act and the consignment agents are partnership firms/companies, according to the Ld. Advocate. As such, both the appellants and the consignment agents fall under the category 'person who are liable to pay service ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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