TMI Blog2009 (5) TMI 376X X X X Extracts X X X X X X X X Extracts X X X X ..... tax under the category of GTA. In the light of judgment of MSPL Ltd. v. CCE 2009 -TMI - 32448 - CESTAT, BANGALORE, held that the appellants transport the goods in their own vehicle to the buyer. The buyer is a person who actually pays freight, thus the liability to pay service tax is on the person who pays the freight, thus appeal is allowed. - ST/631 OF 2008 - 658 OF 2009 - Dated:- 19-5-200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... STAT), wherein it is held that as follows :— "6.1 From the above, it is very clear that the legislative intent is to tax only the services, provided by a Goods Transport Agent to a customer and not the owner. Further, the learned Advocate referred to our attention Rule 2(1)(d)(v) of the Service Tax Rules, 1994 wherein the person liable to pay service tax is defined. Person liable to pay service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e thereunder; or (g) any body corporate established, or a partnership firm registered, by or under any law, any person who pays or is liable to pay freight either himself or through his agent for the transportation of such goods by road in a goods carriage; ** ** ** 9. On a very careful consideration of the entire issue, we find that the appellants transport the goods in their own vehicle to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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