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TMI Blog2018 (3) TMI 929X X X X Extracts X X X X X X X X Extracts X X X X ..... required such persons to pay service tax who has paid transportation charges. It is undisputed fact that appellant has not paid freight charges. Therefore, they were not liable to pay service tax in the present proceedings - appeal allowed - decided in favor of appellant. - APPEAL Nos. ST/691, 692 & 693/2012-CU [DB] - A/70359-70361/2018 - Dated:- 23-1-2018 - MR. Anil Choudhary, Member (Judicia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 994, the appellants were recipient of transportation services and therefore they were required to pay service tax on cost of transportation incurred by them for transportation of said goods from Nepal to their factory. Therefore, show cause notices were issued and service tax was demanded invoking said rule. The issue ultimately culminated into passing of impugned Order-in-Appeal wherein the Learn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iable to pay service tax under the provisions of Chapter V of Finance Act, 1994. He has further argued that under Section 66A - a person in India receiving service from establishment in foreign country who does not have any office in India is liable to pay service tax as service recipient. He has submitted that in the present case the goods were purchased for FOR destination basis. The transportat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2(1)(d)(v) of Service Tax Rules was invoked and said Rules required such persons to pay service tax who has paid transportation charges. It is undisputed fact that appellant has not paid freight charges. Therefore, they were not liable to pay service tax in the present proceedings. 6. We, therefore, allow the appeals filed by the appellants. The appellant shall be entitled for consequential rel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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