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2011 (3) TMI 94 - AT - Service TaxGTA service - Consignment agents have discharged their service tax liability on such freight amounts - It has also been recorded in the impugned order that the freight has been recovered by the consignment agents from the amount received by them from the ultimate buyers - as such, both the appellants and the consignment agents fall under the category person who are liable to pay service tax - On the other hand, the findings of the authorities below are that the freight amounts are paid by the consignment agents and are deducted from the sale proceeds received from the ultimate buyers of the paper and paper boards - It is of course subject to verification by the department and such of those consignment agents, who have not paid the service tax would no doubt be liable to be proceeded against by the department, for cases of non-payment, if any - Decided in favor of assessee - appeals allowed.
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