TMI Blog2014 (1) TMI 450X X X X Extracts X X X X X X X X Extracts X X X X ..... o pay service tax’. In view of the fact that the appellants as recipients of Goods Transport Service are liable to pay Service Tax, they come under the category of “assessee” and, therefore, Rule 6(3) of the Service Tax Rules, 1994 squarely applies to them in the facts of the present case - Decided in favor of assessee. - ST/632/2010 - Final Order No. 562/2011 - Dated:- 6-5-2011 - Dr. Chittaran ..... X X X X Extracts X X X X X X X X Extracts X X X X
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