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2014 (7) TMI 495 - CESTAT NEW DELHIWaiver of pre-deposit - GTA services - transportation, insurance, installation, commissioning and conducting guarantee tests service - Held that:- Appellant entered into a contract with M/s.NTPC, which is a composite contract and one of the services to be provided by the appellant is GTA service for transportation of the goods from port to the premises of NTPC. The appellant, instead of undertaking the said services themselves further engaged M/s.Lee & Muirhead Pvt. Ltd. for doing the job. M/s. Lee & Muirhead Pvt. Ltd. further engaged a actual transporter for transporting the goods. The consignments notes issued by the actual transporter clearly reveal that the consignee of the goods is M/s.NTPC. Admittedly, the appellant has not provided any such GTA service nor received any GTA service either from M/s.Lee & Muirhead Pvt. Ltd. or from the actual transporter. The service actually stands provided by the ultimate transporter, M/s. ESSEMM Logistics, Vizag to NTPC. It is the NTPC who is liable to pay freight to the service provider and it actually stands paid by NTPC to M/s. ESSEMM Logistics, Vizag, may be through the appellant and through M/s. Lee & Muirhead Pvt. Ltd. In such a situation, it has to be prima facie held that the appellant as also M/s. Lee & Muirhead Pvt. Ltd. were also facilitating the transportation of the cargo, or were acting as an controlling agent for getting the work of transportation done. The appellant having neither actually provided GTA services nor having received the same, cannot be, in our prima facie view, called upon to pay any service tax liability as recipient of the GTA services - Stay granted.
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