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2010 (6) TMI 170 - AT - Service TaxGoods Transport Agency Service- Yarn imported from Nepal. Demand on GTA service alleged as received for transportation of goods from Nepal border to factory premises. Appellant in India whether to be treated as person liable to service tax. Held that- the Commissioner has clarified that the charges for transportation of the imported yarn in Nepal upto Indo Nepal border an included in the value of the goods on which customs duty is charged and the dispute in these cases as to whether the appellants are liable to pay service tax on the transportation charges for the transportation of the imported yarn from Indo Nepal border to the appellants’ factory premises. More over the Commissioner’s report confirms that it is the suppliers who arranged the transport of the goods from Indo Nepal border to the appellants’ factory premises and made payment for the same to the transporters. Just because, the appellants were billed separately for the transport expenses alongwith other expenses, the suppliers do not become the agents of the appellants. Thus, the impugned orders are not sustainable. The same are set aside and the appeals are allowed.
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