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TMI Blog2017 (3) TMI 564X X X X Extracts X X X X X X X X Extracts X X X X ..... lear that the appellant being neither a consignor nor the consignee cannot be put to the liability in terms of the above said rule for payment of service tax - appeal allowed - decided in favor of appellants. - Service Tax Appeal No. 1853 of 2010 (SM) - Final Order No. 51929/2017 - Dated:- 22-2-2017 - Shri B. Ravichandran, Member (Technical) Shri D.K. Swain, Advocate for the appellant. Shri R.K. Mishra, Authorized Representative (DR) for the Respondent. ORDER The appellant is aggrieved by the order dated 13/08/2010 of Commissioner (Appeals-I), Raipur. The appellants are a registered Cooperative Central Bank created under Chhattisgarh Cooperative Society Act, 1860. They are essentially a banking society and register ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of such fertilizer are shown as credit to the primary societies and thereafter debited as disbursement to them. The distribution of fertilizer to various primary societies is as per the advice of District Marketing Federation (Markfed). The learned Counsel submitted that they are not liable to pay service tax on goods transport as they are neither consignor nor consignee of the transported fertilizer. They are actually paying for the fertilizer and as per the Government instruction and also paying for the freight on account of various primary cooperative societies. The said amount is shown in the name of respective cooperative societies and are part of the disbursement accounted against them. In other words the freight paid to the transpo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e liability of service tax will rest only with any person who pays or is liable to pay freight either himself or through his agent for transportation of such goods by road in a good carriage. In the present case, it would appear that the primary cooperative societies are in fact are consignees and liable to pay the freight. They did pay the freight through the appellant and this is clear from the facts that the appellant are showing the said amount as disbursement to the primary cooperative societies for later recovery alongwith the main consideration for purchase of fertilizer. In such situation, I find that the liability for service tax cannot be fastened on the appellant in terms of the above rule. Accordingly, the impugned order is set ..... X X X X Extracts X X X X X X X X Extracts X X X X
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