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2012 (6) TMI 552 - AT - Service TaxPerson liable to pay service tax under GTA - consignment agents are agents of the appellants engaged in the business of selling paper and paper boards on behalf of the appellants - 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 – Held that:- It is not possible to hold that the appellants are paying the freight through their agents and are therefore liable to pay service tax. Consignment agents squarely fall under the category of persons who are liable to pay service tax since they have paid the freight amount themselves. - Demands raised against the appellants cannot be sustained - Orders are set aside and all the five appeals are allowed.
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