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2014 (6) TMI 763 - AT - Service TaxDemand of service tax - GTA service - Appellants transport the goods in their own vehicle to the buyer. The buyer is a person who actually pays the freight. - provisions of Section 68(2) of the Finance Act read with Rule 2(1)(d)(v) of Service Tax Rules, 1994. - Circular No. 95/6/2007-S.T., dated 11-6-2007- Held that:- it is very clear that the legislative intent is to tax only the services provided by a Goods Transport Agent to a customer and not the owner. - Therefore, the appellant has no liability to pay the service tax. In such circumstances, the action of the Commissioner (Appeals) in setting aside the original order is correct, but there is absolutely no need for remanding the matter. The appellant has no liability at all to pay the service tax. Hence, the appeal is allowed with consequential relief. - Following decision of MSPL Ltd. [2008 (9) TMI 148 - CESTAT, BANGALORE] - Decided in favour of assessee.
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