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2019 (1) TMI 1170 - AT - Service TaxAncillary service to GTA service - transportation of goods by road service, cargo handling, weighment charges and trailer detention charges - applicability of Place of Provision Rules - Held that:- It is a matter of record that the services as provided by the appellant, such as, empty transportation of containers, trader detention charges, cargo handling charges, weighment charges etc. are ancillary to the main activity of the transportation of the goods service - Since, it is a settled principle that the ancillary services are to be classified with the main service which is goods transport by road service in this case and as the bills have also been raised on the consignor or consignee who are paying the freight for the goods transportation then as per the provision of Section 68 readwith Rule 2 (1) (d) (5), the person who is paying the freight has to pay the service tax on the goods transport agency service inclusive of all the charges of ancillary services provided. The SCN itself has wrongly been issued to the appellant as the liability to pay the service tax on the goods transport agency service charges inclusive of ancillary services should have been raised on the person who has paid the freight - appeal allowed - decided in favor of appellant.
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