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2013 (12) TMI 322 - AT - Service TaxStay application - Availment of services of GTA for outward transportation - Benefit of Notification No. 35/2004-C.E., dated 3-12-2004 - Held that:- supplier of the inputs cannot be held to be an agent of the appellant, as construed by the lower authorities. The goods are admittedly supplied by the supplier on FOR destination basis and it is supplier who is liable to pay service tax which according to the appellant stands paid by them - Following decision of CCE, Vapi v. Neral Paper Mills P. Ltd. [2008 (12) TMI 121 - CESTAT AHMEDABAD] - Stay granted unconditionally.
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