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2015 (11) TMI 220 - AT - Service TaxRejection of Refund - Export of Bauxite ore - Goods Transport Agency - Revenue contends that there are no rules or notification objecting payment of service tax by a proprietorship concern on behalf of transport agency to whom they pay freight charges and assessee has correctly paid the tax on their behalf while assessee states that being sole proprietorship concern they are not liable to pay service tax for Goods Transport Agency Service either as consignor or consignee - Revenue further contended that granting of refund will amount to unjust unrichment and first appellate authority has erred in their observation. Held That:- Delivery Challan clears that transportation of Bauxite Ore was undertaken by Goods Transport Agency on behalf of assessee who is a sole proprietorship firm - CBEC in Circular No.79/9/2004-ST clears that person making payment towards freight would be liable to pay service tax in case consignor or consignee of goods transported falls in one of category mentioned therein - Assessee does not fall in any such category - Impugned order of first appellate authority is correct - Decided in favour of assessee.
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