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2013 (9) TMI 107 - CESTAT CHENNAIReverse charge on GTA service - Transportation of the goods – Whether the consignment agent was making the payment on behalf of the applicants and who was to pay the service tax - The consignment agents had paid the service tax liability as per the provisions of Rule 2(d)(i)(5) r.w. Notification No. 35/2004-ST under reverse charge mechanism – Held that:- The fact that the consignment agents were acting as consignment agents may not ipso facto mean that they were paying freight also as agent of the principal - Further when both consigner and consignee fall in one of the specified categories under Notification No. 35/2004 - it was doubtful whether Revenue can insist that payment should be made by the consignor and not by the consignee especially having regard to the fact that in these cases the payments were made by consignees – pre deposit of the duty waived – Decided in favor of assesse.
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