TMI Blog2009 (11) TMI 153X X X X Extracts X X X X X X X X Extracts X X X X ..... irectly to the premises of the job workers. A Show Cause Notice was issued to the assessee demanding service tax on the ground that the service tax due on the utilization of the service of transportation of goods by road in goods carriage. Commissioner (Appeals) set aside the demand on the ground that the assessee was not liable to pay service tax as service tax liability had been discharged by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the raw materials and freight for transportation thereof are paid by the respondents. However, the service tax due on the utilization of the service of transportation of goods by road in goods carriage was not paid by the respondents and they had also not obtained registration from the service tax authorities. On this basis, show-cause notice dated 19-2-2007 was issued and demand was confirmed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 956); (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 that Act in force in any part of India ; (e) any co-operative society established by or under any law; (f) any dealer of excisable goods, who is registered under the Central Excise Act, 1944 (1 of 1944) or the rules ..... X X X X Extracts X X X X X X X X Extracts X X X X
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