9911796707
TMI Blog2016 (11) TMI 1158X X X X Extracts X X X X X X X X Extracts X X X X ..... Clause (v), are liable to discharge the Service Tax. In the present case, there is no dispute of the fact that the freight charge was initially paid by the consignor but later recovered it from the appellant by issuing debit note - the liability rests on the consignors as they had discharged the freight charges. In the result, I do not find any merit in the impugned order - appeal allowed - decid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods to their factory, demand notice was issued for recovery of Service Tax amounting to ₹ 2,45,058/- alongwith proposal for imposition of penalty. On adjudication, the demand was confirmed alongwith equal amount of penalty. On appeal, the Ld Commissioner (Appeals) upheld the Order and rejected their appeal. Hence, the present appeal. 4. The Ld Advocate for the appellant submits that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3(31)STR.680 (Tri Del.). 5. The Ld AR for the revenue reiterated the findings of the Ld Commissioner (Appeals).It is submitted, that since the freight amount had ultimately borne by the appellant and the consignement note specifically makes an endorsement stating that liability to pay the Service Tax was on the consignee, hence, the demand of Service Tax, on GTA services received by the Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder an law; (d) any society registered under the Societies Registration Act, 1860 (21 of 1860) or under any law corresponding to that Act in force in any part of India; (e) any co-operative society established by or under any law; (f) any dealer of excisable goods, who is registered under the Central Excise Act, 1944 (a of 1944) or the rules made there under; or (g) any body corporate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earlier judgment of the Tribunal in MSPL Ltd. Vs.CCE 2009 (13) STR 554, it is held that the person who pays the freight charges is liable to discharge the Service Tax. In the present case, the liability rests on the consignors as they had discharged the freight charges. In the result, I do not find any merit in the impugned order. Accordingly, the same is set is aside and the appeal is allo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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