2009 (5) TMI 376

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..... yaraman, Technical Member - As the issue lies in a narrow compass, we dispose of both the stay application and appeal together. We heard both the sides. 2. The appellants are manufacturers of gases. They used their own vehicle for transporting the gas cylinders to the premises of the buyers on collection of freight charges. Revenue proceeded against the appellants on the ground that they would be .....

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..... rt agency, where the consignor or consignee of goods is,— (a) any factory registered under or governed by the Factories Act, 1948 (63 of 1948); (b) any company formed or registered under the Companies Act, 1956 (1 of 1956); (c) any corporation established, by or under any law; (d) any society registered under the Societies Registration Act, 1860 (21 of 1860) or under any law corresponding to t .....

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..... e freight. In this case the person who pays the freight is the buyer. Therefore, the appellant has no liability to pay the service tax. In such circumstances, the action of the Commissioner (Appeals) in setting aside the original order is correct, but there is absolutely no need for remanding the matter. The appellant has no liability at all, to pay the service tax. Hence, the appeal is allowed wi .....

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