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2009 (5) TMI 376 - CESTAT, BANGALORETransport of goods-Freight Charges- The appellants are manufacturer of gases. They used their own vehicle for transporting the gas cylinders to the premises of the buyers on collection of freight charges. Revenue held that the appellant would be liable to service tax under the category of GTA. In the light of judgment of MSPL Ltd. v. CCE 2009 -TMI - 32448 - CESTAT, BANGALORE, held that the appellants transport the goods in their own vehicle to the buyer. The buyer is a person who actually pays freight, thus the liability to pay service tax is on the person who pays the freight, thus appeal is allowed.
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