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2009 (8) TMI 377 - AT - Service TaxTransport of goods-Freight-Notification No. 35/2004-ST, dated 03.12.2004- The appellant had collected freight amount separately from Steel Authority of India Ltd., by the supplies made in appellant’s own vehicle during the period December 2006 to January 2007. Lower authority confirms the demand of service tax based upon the Notification No. 35/2004-ST, dated 03.12.2004- being a consigner. In the light of the decision of MSPL Ltd. v .CCE 2009 -TMI - 32448 - CESTAT, BANGALORE CESTAT) held that appellants transport the goods in their own vehicle to the buyer. The buyer is a person who actually pays the freight. Thus the liability to pat tax is on the buyer not on the service provider. Therefore, Impugned order is unsustainable and liable to be set-aside.
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