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TMI Blog2013 (9) TMI 33X X X X Extracts X X X X X X X X Extracts X X X X ..... Pre- deposit of duty – court waived the requirement of per-deposit of service tax demand, interest thereon and penalty and allowed the stay application – appeal decided in the favour of the appeallant - ST/3886 of 2012-SM (Br.) - 50/55012/2013 - Dated:- 24-12-2012 - Rakesh Kumar, J. For the Appellant : Shri Rajesh Chhibber, Adv. For the Respondent : Shri S K Panda, Jt. CDR Per: Rakesh Kumar: The appellant are manufacturer of plastic item, the raw material for which is LDPE and LLDPE granules, which they purchased from M/s Reliance Industries. The department issued a show cause notice to the appellant for demand of service tax on GTA service alleged to have been received by the appellant on the ground that in respect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this case it is consignor of the goods M/s Reliance Industries who had engaged the transporters and had paid the freight and therefore the service tax liability would be of the consigner and not of the appellant who are the consignee; and that therefore, the service tax on the GTA service cannot be recovered from the appellant as it is the consignor M/s Reliance Industries who had availed GTA service. He, therefore, pleaded that the impugned order confirming the service tax demand on the appellant alongwith interest is not correct and therefore the appellant have prima-facie case for waiver of dues for hearing of appeal. He accordingly pleaded that the requirement of pre-deposit of service tax demand, interest thereon and penalty may be wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o-operative society established by or under any law; (f) any dealer of excisable goods, who is registered under the Central Excise Act, 1944 (1 of 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 of through his agent for the transportation of such goods road in a goods carriage;]" The wordings of the Notification No. 35/2004-ST dated 3.12.2004 issued under Section 94(2) of Finance Act, 1994 and of Rule 2(1 )( d)(v) of the Service Tax Rules are identical. 6. On perusal of rule 2(1 )( d) (v) of the Service Tax Rules and the notification No.35/2004-ST it is seen that in resp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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