Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2013 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (8) TMI 294 - CESTAT CHENNAIGoods Transport Agency u/s 65 (105) (zzp) – Duty Demand – Waiver of pre-deposit - Whether the service provided by the assesse comes into the category of Goods Transport Agency – The assesse was a manufacturer of water storage tanks - They had taken services of individual truck owners for transportation for their final product - They had paid the freight but did not pay any service tax - Revenue was of the view that assesse should had paid service tax in terms of Rule 2 (1) (d) (v) of Service Tax Rules, 1994 wherein the service tax is to be paid by person paying freight - Held that:- Service tax levy shall not be applicable to individual truck owners – as such no consignment note was issued in any manner – The person concerned had to be a ‘goods transport agency’ within the usual meaning of the expression independent of Rule 4A – A person becomes Goods Transport Agency only if he issued the consignment note - The rule says that if the person was a Goods Transport Agency, such agency had to issue consignment note – waiver of pre-deposit allowed till the disposal – Decided in favor of assesse.
|