2007 (5) TMI 224

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..... ive amendment - point made by appellant that they are manufacturers and suppliers of Transformers and the freight charges are borne by the purchasers and for such, levy of Service Tax does not arise is acceptable – appellant’s appeal allowed - ST/3/2005 - 604/2007 - Dated:- 25-5-2007 - Dr. S.L. Peeran, Member (J) Shri Joseph Kodianthara, Advocate, for the Appellant. Shri Anil Kumar, .....

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..... 7 (5) S.T.R. 267 (Tri-Bang.). The learned Counsel submits that on this ground alone, the appeal is required to be allowed. He further submits that even otherwise, they were not carrying on any activity of Goods Transport service. The freight charges on which service Tax has been demanded has not been paid by them but has been paid by the purchasers. They are the manufacturers and suppliers of Tran .....

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