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TMI Blog2015 (10) TMI 574X X X X Extracts X X X X X X X X Extracts X X X X ..... signors to that of the consignees and affirms the liability of service tax to be paid by the consignor or consignee of the goods in view of Section 68 of the Finance Act, 1994 read with Rule 2 (1) (d) (v) of Service Tax Rules, 1994 – Held That:- Demand of CENVAT Credit rests on appreciation of evidences adduced by both sides – Prescribed amount needs to be deposited within time to waive and recove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... transporting the goods, were reflected in the respective Balance Sheet. The Department considering the said expenses as Goods Transport service confirmed the demand of Service tax under the category of GTA service. He submits that under the reverse charge mechanism, liability towards service tax on GTA Service is required to be paid by the consignor or consignee of the goods in view of Section 68 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ld. Commissioner. 4. Prima facie, we find that the applicant had only procured trucks/vehicles in transferring/transporting the goods from the premises of the consignors to the premises of consignees and accordingly, issued consignment note in his name. Thus, under the reverse charge mechanism, the liability to pay service tax rests on the consignor or consignee, as the case may be. Accordingly, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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