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2009 (3) TMI 154 - CESTAT, BANGALOREGTA service - Exemption notification – 32/2004 – held that - the liability to pay tax in certain cases has been shifted to either the consignor or to the consignee depending upon who actually paid the freight. In other cases where neither the consignee nor consignor is required to pay the service tax, the responsibility for paying service tax continues with .the concerned Goods Transport Agency. The condition of not taking “credit of duty paid on inputs of capital goods used for providing such taxable service” necessarily should relate to the services actually rendered by the Transport Agency. The respondent has not actually rendered the said services; as a consignor he has not availed the credit of duty paid on inputs of capital goods for providing such taxable services; the respondent merely paid the tax which, in the normal course, should have been paid by the transport agency - Commissioner’s order denying the benefit of the Notification to the appellant is not correct. The appellants are rightly entitled for the benefit of the notification in terms of even the Board’s circular
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