2012 (11) TMI 1111

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..... Respondent. ORDER The Facts : The Chhattisgarh State Civil Supplies Corporation Limited (the Corporation) is a Company registered under the Companies Act, All shares are held by the Government Chhattisgarh. 2. The Corporation floated a tender in the year 2006 for transporting the civil supplies, Shri Jitendra Singh Bagga, (the Appellant) was one of the applicants in the same. 3. Th .....

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..... the Service Tax Act defines taxable services. The Service Tax on transportation of goods is also included in it under sub-clause (zzp) of Section 65(105). Thus, the Service Tax on transportation of goods is payable. 9. Under the Act, the Service Tax Rules, 1994 (the Rules) have been framed. Rule 2(1)(d)(v) provides for as to who is liable to pay Service Tax. Sub-Rule (d) of Rule 2(1)(d)(v) prov .....

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