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2017 (11) TMI 397 - AT - Service TaxGTA service - freight including payment through an agent for transportation - scope of Rule 2(1)(d) of the Service Tax Rules, 1994 - Held that: - the agreement with the transporter is entered by the appellant themselves and not by the dealer. In these circumstances, it appears to be a mechanism has been devised to mislead the Service Tax authorities and to avoid payment of Service Tax. So long as liability to pay transporter is of appellant, the physical payment through dealers for connivance or for practical reasons, does not change the liability to tax - appeal dismissed - decided against appellant.
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