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2017 (6) TMI 327 - AT - Service TaxLiability of tax - GTA service - reverse charge - It was argued by the respondent that freight is paid by consignee and therefore respondent are not liable to pay service tax - whether persons specified under category (a) to (g) under Rule (v) are only the consignor or consignee, which is a criteria for liability to pay service tax? - Held that: - in respect of taxable services provided or agreed to be provided by goods transport agency, where the consignor or consignee falls in all the categories (a) to (g) prescribed thereunder, any person who pays or liable to pay freight would be liable to pay service tax - "any person" referred in Rule 2(1)(d)(v) is not qualified by category (a) to (g) of the Rules and therefore even individual or partnership firm can fell under the category of "any person" specified in the said rule - appeal allowed - decided in favor of Revenue.
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