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2018 (8) TMI 1587 - AT - Service TaxLiability of service tax - GTA Services - appellant issuing debit notes and paying freight - Held that:- The appellant has entered into an agreement with the sugarcane growers and for transportation of sugarcanes from the field, as a measure of convenience the appellant arranged trucks for such transportation. The freight was also paid by the appellant. It is also seen from the record that for such consignments the appellant has assumed the role of the GTA and issued the “consignment notes”. In terms of the Notification No. 32/2004-ST, the liability for payment of tax is cast on the person who is paying the freight. Since the appellant is paid the freight, the service tax liability has also been taken over by the appellant. It is seen that the service tax liability has been discharged only in respect of the consignments where the gross amounts charged was beyond the limits specified in the Notification No. 34/2004-ST - the appellant will also be entitled to the benefit of Notification No. 34/2004 wherever the gross amount charged is within the limit specified therein. Appeal allowed - decided in favor of appellant.
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