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2018 (3) TMI 929 - CESTAT, ALLAHABADLevy of service tax - GTA - reverse charge - cost of transportation incurred for transportation of goods from Nepal to their factory - Held that: - in all the SCN said Rule 2(1)(d)(v) of Service Tax Rules was invoked and said Rules required such persons to pay service tax who has paid transportation charges. It is undisputed fact that appellant has not paid freight charges. Therefore, they were not liable to pay service tax in the present proceedings - appeal allowed - decided in favor of appellant.
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