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2018 (9) TMI 131 - CESTAT NEW DELHIReverse charge mechanism - GTA Services - transportation of goods by road and making payment of inward / outward freight which was incurred by them for consignment - Held that:- The department has based the case on the fact that appellant is a factory registered and is governed under the Factories Act, 1948, as is apparent from para 2 of the show cause notice. The appellant is a proprietary concern and is otherwise registered under the District Industries Centre. Thus, it becomes clear that appellant is not covered under the Factories Act. The appellant is a proprietorship concern employing less than 10 workers and has not been registered under Factories Act but registered under MP Shop and Establishment Act. Therefore, Rule 2(1)(d)(v) of the Service Tax Rules is not applicable to them and they are not liable to pay Service Tax under GTA Service as recipient of services. Appeal allowed - decided in favor of appellant.
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