2009 (6) TMI 99

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... o did not fall under any of the seven categories listed there under incurring freight as a consignee was liable to pay service tax on the freight incurred for transport of goods by road - Following the above precedent waiver of pre-deposit and stay of recovery of the dues are ordered - 5/33/2009-MAS - 515/2009 - Dated:- 9-6-2009 - Shri P. Karthikeyan, Member (T) Shri M.N. Bharathi, Advocat .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... herein are a proprietor concern like the appellants in Andal Motors (supra), payment of dues confirmed against whom under the category of GTA service was stayed on a tentative finding that the Rule 2(l)(d)(v) of the Service Tax Rules, 1994 did not envisage that a consignee who did not fall under any of the seven categories listed there under incurring freight as a consignee was liable to pay servi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X