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2013 (12) TMI 1179 - AT - Service TaxStay application - Goods Transport Agency Service - Held that:- in terms of Rule 2 (1) (d) (v) of Service Tax Rules, 1994, person liable for paying service tax in relation to taxable service provided by a goods transport agency, any person who pays or liable to pay freight either himself or through his agent for the transportation of the goods, subject to the consignor or consignee of goods as mentioned in clause (a) to (g) is mentioned therein. M/s. Ringo Cargo Care, a proprietorship firm is not covered in clause (a) to (g) of the said Rule. In the present case, the applicant has not mentioned the name of the importers in the consignment note and prima facie, the applicant is liable to pay tax - Prima facie case not in favour of assessee - Stay granted partly.
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