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TMI Blog2014 (12) TMI 957X X X X Extracts X X X X X X X X Extracts X X X X ..... er without paying service tax - Held that:- As per Rule 2(i)(d)(i)(B) of the Service Tax Rules, 1994, service tax on GTA services is required to be paid by the person who actually pays or is liable to pay the freight either himself or through his agent. In the present case, CHA is rendering several services to the appellant as per the invoices raised by CHA and produced at the time of arguments an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inst OIA No. PJ/513/VDR-II/2012-13, dated 27-2-2013 under which OIO No. D/STC/AC/UVD/15/SEW EURO/VAD-II/11-12, dated 20-9-2011 has been upheld. 2. The issue involved in these proceedings is whether the appellant was liable to pay Service Tax on the transportation charges reimbursed by the appellant to the CHA who actually paid transportation charges to transporter without paying service tax. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e amount of service tax was not indicated in the invoices raised by CHA. It was thus his case that the service tax was required to be paid by the appellant. 5. Heard both sides on stay application and perused the case records. As per Rule 2(i)(d)(i)(B) of the Service Tax Rules, 1994, service tax on GTA services is required to be paid by the person who actually pays or is liable to pay the freig ..... X X X X Extracts X X X X X X X X Extracts X X X X
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