9911796707
TMI Blog2009 (1) TMI 118X X X X Extracts X X X X X X X X Extracts X X X X ..... ir transportation - appellants, a consignee, do not fall under any of the listed categories u/r 2(1)(d)(v,) of the Service Tax Rules, 1994 - issue is contentious - appellants have made out prima facie case against the impugned demand of service tax and penalty – stay granted - S/201 OF 2008 - 1 OF 2009 - Dated:- 2-1-2009 - P. KARTHIKEYAN, TECHNICAL MEMBER Rajendra Kumar for the Appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m the original authority demanded service tax on the entire freight incurred for transport of various consignments denying them the benefit of Notification No. 32/2004-ST, dated 3-12-2004 which extended abatement of 75 per cent of the tax payable subject to conditions. 2. Before the lower authorities the appellants had argued that they did not fall under any of the categories of persons liste ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e provisions. The learned consultant submits in his rejoinder that if the above reading of the rule is accepted almost every buyer of goods from a dealer of excisable goods or manufacturer, a company or a partnership firm and pays freight will be required to discharge tax under the GTA category. This could not be the intention of the Legislature. 3. On a careful consideration of the points rai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able goods, who is registered under the Central Excise Act, 1944 (11 of 1944) or the rules made thereunder; (g) any body corporate established, or a partnership firm registered, by or under any law; 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." The appellants, a consignee, do not fall und ..... X X X X Extracts X X X X X X X X Extracts X X X X
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