2008 (5) TMI 243

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..... of goods and the property in the goods remained with the seller of the goods till the delivery of the goods to the purchaser at his door step the assessee could take credit of the service tax paid on the freight for transportation to such place of delivery – in view of this circular, demand is not justified - E/8 and 9 of 2008 - 441 and 442 of 2008 - Dated:- 2-5-2008 - P. KARTHIKEYAN, TECHNICAL .....

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..... ice-tax on freight and transported the goods involved at their own cost for delivery at the factory gate of their two buyers. The authorized representative relies on a Circular of the CBEC (No. 97/8/2007, dated 23-8-2007) which clarified in its paragraph 8.2 that in cases where the ownership of goods and the property in the goods remained with the seller of the goods till the delivery of the goods .....

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