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2016 (11) TMI 1158 - CESTAT AHMEDABADDemand - GTA service - Rule 2(d) of Service Tax Rules 1994 - Held that: - the person who pays or liable to pay freight either himself or through his agent for the transportation of such goods, and satisfy the conditions prescribed in (a) to (g) of Clause (v), are liable to discharge the Service Tax. In the present case, there is no dispute of the fact that the freight charge was initially paid by the consignor but later recovered it from the appellant by issuing debit note - the liability rests on the consignors as they had discharged the freight charges. In the result, I do not find any merit in the impugned order - appeal allowed - decided in favor of appellant.
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