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2011 (6) TMI 493 - AT - Service TaxDemand - The contention of the respondent is that they are manufacturer of excisable goods and on the request of their client, they arranged for the transportation of their finished product they are not the agent of their client - C.B.E & C Instruction F. No. 390/Mis./163/2010-JC dated 20.10.2010 - The respondent is registered as manufacturer, the respondent is also having service tax registration as a recipient of paying service tax for the inputs received in his factory - Commissioner (Appeals) has found that the place of removal is factory gate and in peculiar circumstances the respondent arranged for the transport of the final products - Commissioner (Appeals) has given clear and cogent findings the Revenue failed to submit anything contrary to the above - Appeal is dismissed
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