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2017 (11) TMI 291 - AT - Service TaxGTA services - cargo handling services - It is alleged in the SCN that the appellant herein had engaged vehicles/trucks from various transport organisations and were sent to their customers for transportation of goods - whether appellant is required to discharge the service tax liability under the category of goods transport agency or otherwise? - reverse charge mechanism - Held that: - service tax liability on goods transport agency services is under reverse charge mechanism more so if the consignor or consignee falls in one of the category as indicated hereinabove or a person who is liable to pay freight charges. It is on record that appellant herein does not discharge the freight charges but claims the amount from their client who pays it to the transporters from whom they engaged the vehicles - identical issue decided in the case of ESSAR LOGISTICS LTD. Versus COMMISSIONER OF CENTRAL EXCISE, SURAT [2014 (6) TMI 763 - CESTAT AHMEDABAD], where it was 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. Appeal allowed - decided in favor of appellant.
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