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2008 (9) TMI 148 - AT - Service TaxAppellants transport the goods in their own vehicle to the buyer - revenue proceeded on the ground that they are providing GTA services - Therefore, they are liable to discharge the service tax on the freight charges collected – in the present case, the buyer is a person who actually pays the freight. It is very clear in terms of Rule 2 (1) (d) (v) that the liability to pay service tax is cast on the person who pays the freight - therefore, the appellant has no liability to pay the service tax
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