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2017 (3) TMI 564 - CESTAT NEW DELHILiability of tax - demand on the ground that as the payment of freight to the transporters has been made by the appellant they are liable to pay service tax on such goods transport in terms of Rule 2 (1) (d) (v) of the Service Tax Rules, 1994 - Held that: - the appellants are neither the consignor nor consignee of the goods transported. Further, the appellant who is financing the purchase of fertilizer by the primary cooperative societies is also bearing the cost of transportation on behalf of the consignees (primary cooperative societies) as per the arrangement evolved by the Government. In such situation, it is clear that the appellant being neither a consignor nor the consignee cannot be put to the liability in terms of the above said rule for payment of service tax - appeal allowed - decided in favor of appellants.
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