2014 (2) TMI 855

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..... s for the services in question were made by the appellant complying that they have received the service - Conditional stay granted. - ST/31/2011 - - - Dated:- 27-2-2013 - Shri P.K. Das and Shri Mathew John, JJ. For the Appellant: Shri V.S. Manoj, Advocate For the Respondent: Shri D.P. Naidu, Addl. Commr. (AR) ORDER Per Mathew John; The appellants purchased the Wind Energy D .....

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..... gy Division and not by the appellants. Therefore, according to him, under the Service Tax Rules 2(1)(d)(v) they are not liable to pay service tax. He has similar arguments on services received for consulting engineers located abroad also. The learned AR submits that the service tax liability in respect of services rendered by GTA is on the person who makes payment for the freight. In this case the .....

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