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2017 (9) TMI 1328 - CESTAT CHENNAIGTA service - non-payment of service tax on GTA - claim of appellant is that appellant being proprietarship concern is not a person liable for paying service tax - abatement - Specified person under Rule 2 (1) (d) (v) of Service Tax Rules in relation to services under GTA - Held that: - if the consignee to be liable to pay freight, it has to be a factory registered under Factories Act, or any company established under Companies Act, or any corporation established by or under any law or any society registered under the Societies Registration Act etc. or any cooperative society established by or under any law or any dealer of excisable goods who is registered under the Central Excise Act, 1944 or the Rules made therein or any body corporate established or a partnership firm registered by or under any law - Being a proprietary concern, the appellant as a consignee of GTA services will not fall under the category of corporation, society or cooperative society. They are also not partnership firm or body corporate established by or under any law - there can be no tax liability at all on them since they will not be covered under Rule 2(1)(d)(v) of Service Tax Rules, 1994 or either in any of the guidelines listed therein in the capacity of a consignee of goods by Piaggio Vehicles (P) Ltd. - appeal allowed - decided in favor of appellant.
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