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TMI Blog2017 (3) TMI 940X X X X Extracts X X X X X X X X Extracts X X X X ..... s the appellant who pays freight for the transportation of the goods - the appellant being a public limited company is covered within one of the seven categories specified where the service tax liability will be on the consignor / consignee. Further, the freight is also borne by the appellant. There is no doubt that the consignee is M/s NTPC. Consequently, the liability for payment of service tax under GTA in this case falls on the appellant in terms of Rule 2(d)(v) of Service Tax Rules, 1994. Appeal dismissed - decided against appellant. - Service Tax Appeal No. 57383 of 2013 - ST/A/52063/2017-CU[DB] - Dated:- 2-3-2017 - Mr. Dr. Satish Chandra, President And Mr. V. Padmanabhan, Member (Technical) Sh. N. Venkataraman, Sr. Advocat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under the service of Goods Transportation Agency amounting to ₹ 2,25,22,825/- alongwith payment of applicable interest and penalties under various sections of the Finance Act, 1994. 3. Aggrieved by the impugned order the present appeal has been filed. 4. With the above background, we have heard Sn. N. Venkataraman, Ld. Sr. Advocate on behalf of the appellant as well as Dr. Neha Garg, ld. AR for the Revenue. 5. The impugned order have been challenged by the appellant mainly on the following grounds: (i) In terms of Notification No. 35/2004-ST dated 03.12.2004 the liability for payment of service tax for the service of goods transport agency has been transferred, on reverse charge basis, to the person liable for payment of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the customs clearance and transportation of the imported machines from the port to the project site to M/s Lee Muirhead Pvt. Ltd. who in turn engaged M/s Essemm Logistics, Visakhapatnam who carried out the actual transportation of the goods. The liability for payment of service tax under GTA has been stipulated under Rule 2(d)(v) of the Service Tax Rules, 1994 which defines person liable for paying service tax as any person who pays or is liable to pay freight either himself or through his agent for the transportation of such goods by road in a goods carriage in relation to taxable service provided by a goods Transport Agency, where the consignor or consignee of goods is- i) any factory registered under or governed under Fac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t in dispute that the appellant being a public limited company is covered within one of the seven categories specified where the service tax liability will be on the consignor / consignee. Further, the freight is also borne by the appellant. There is no doubt that the consignee is M/s NTPC. Consequently, the liability for payment of service tax under GTA in this case falls on the appellant in terms of Rule 2(d)(v) of Service Tax Rules, 1994. For the reasons stated above, the liability for payment of service tax would fall on the appellant. 7. The appellant has vehemently claimed that the demand is time barred. They have also relied upon the decision of the Tribunal in the case of Sumangalam Suitings Pvt. Ltd. (supra). We have also go ..... X X X X Extracts X X X X X X X X Extracts X X X X
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