9911796707
TMI Blog2016 (12) TMI 733X X X X Extracts X X X X X X X X Extracts X X X X ..... br>CESTAT NEW DELHI - AT X X X X Extracts X X X X X X X X Extracts X X X X ..... Deputy Commissioner confirming the demand to the extent of Rs. 60,750/- along with confirmation of demand and imposition of penalty equivalent to duty in terms of section 78 of the Finance Act 1994. In turn penalties were imposed under section 76 and 77 of the Finance Act. The said order was upheld by Commissioner (A). Hence the present appeal. 4. After hearing both the sides we find that number ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... though initially freight/transportation charges had been paid by the consignors (yarn supplier situated in Nepal) on behalf of the consignees (the appellants), but because so paid transportation charges alongwith other charges stand recovered/reimbursed from the appellant to the consignors (suppliers of yarn), the consignors (the Nepalese suppliers) had acted as agents of the consignees and, there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad with Rule 2(1)(d)(v), the question which has to be answered is as to who had engaged the transporter and who was liable to pay freight to the transporter. In this group of cases, there is no evidence that it is the appellants who had engaged the transporter either directly or through the Nepalese suppliers and therefore they cannot be treated as recipients of GTA services. In these cases, the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... agents of the appellants. In view of this, the appellants cannot be treated as recipients of GTA services in terms of Notification No. 35/04-S.T. and hence liable to pay Service tax." 5. The said decision of the Tribunal stands followed by the present bench in the case of Chairman Silk Mills Pvt. Ltd. Vs. CCE Jaipur vide final order number ST/A/52756/2016-C(DB) dated 26.07.2016. In view of the fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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