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2009 (11) TMI 153 - CESTAT, CHENNAITransport of goods by road service- The assessee got wet grinders manufactured on job work basis. It procured materials, components, parts, packing materials, etc. from various places and supplied them directly to the premises of the job workers. A Show Cause Notice was issued to the assessee demanding service tax on the ground that the service tax due on the utilization of the service of transportation of goods by road in goods carriage. Commissioner (Appeals) set aside the demand on the ground that the assessee was not liable to pay service tax as service tax liability had been discharged by the respective job workers on GTA services. Held that- the liability to tax discharge by the job workers, thus set aside the demand against the assessee, and appeal was to be rejected.
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