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TMI Blog2022 (10) TMI 628X X X X Extracts X X X X X X X X Extracts X X X X ..... ds transport agency, but by goods transport operator and/or individual truck owners namely an individual either owning or operating. This plea has been taken in all the proceedings at the initial stage as well as at the appellate stage and also before the Tribunal. Therefore the Appellant s submission that the service received from the goods transport operators/individual truck owners is acceptabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngaged in the manufacture of Pollution Control Equipment and other fabricated structure of iron and steel. The Appellant purchased goods from M/s. Jindal Steel Power Limited, (Raigarh, Chhattisgarh), M/s.M.Rajkrishna Company (Kolkata), M/s. Shree Ganesh Trading Company (Howrah) and M/s. Nizone Tubes. During Audit for the period 2008-09, it was observed by the audit party that it had paid Rs.4, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods were transported to the Appellant s factory by transporters arranged by the consignors and the Appellant has not made any payment directly to any transporter for the transportation of goods from the consignor s premises to their factory. The Appellant further submitted that initially the amount of freight charges has been borne by the supplier of the goods and Service Tax liability, if ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respect of M/s. Jindal Steel Power Limited, does not sustain and is accordingly set aside. 4. Regarding other suppliers, it is submitted that the consignor has paid the freight charges and hence the liability to pay Service Tax was on the consignor. It is the case of the Appellant that the goods were transported to the Appellant s factory, but no consignment note was issued to the Appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of the Tribunal in the case of CCE C, Guntur Vs. Kanaka Durga Agro Oil Products Pvt.Ltd. [2009 (15) S.T.R. 399 (Tri.- Bang.)] and [2009-TIOL-1122-TRI-BANGALRE] holding that there is no liability on the recipient of service in the case of transportation by the individual truck owners and/or individual truck operators and not by goods transport agency to pay Service Tax is squarely attracted. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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