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2012 (9) TMI 561 - CESTAT, BANGALOREWaiver of pre-deposit – demand on freight amount mentioned in the invoices under which the inputs were supplied to the appellant - demand is based on Rule 2(1)(d)(v) of the Service Tax Rules, 1994 - lower authorities have held that the appellant was liable to pay Service Tax on GTA Service which was used for supply of their inputs by M/s. RIL – Held that:- Sub-clause (v) was inserted in Rule 2(1)(d) only on 3.12.2004 and the same cast Service Tax liability on the person paying the freight - Appellant did not pay the freight and therefore there is no tax liability on their part - waiver of pre-deposit and stay granted
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