2009 (12) TMI 193

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... spondent. ORDER 1. The appellants herein paid service tax and education cess on the amount of freight charges paid to transporters from 1-1-2005. They filed a claim of refund of Rs. 71,543 covering the period from 1-1-2005 to 31-10-2005 on the ground that they were eligible to abatement of 75 per cent in terms of Notification No. 32/2004-ST, dated 3-12-2004 and were therefore, entitled to refund .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... order and further rejected the fresh plea raised by the assessees before him that since freight charges are paid to individual transporters, liability to service tax would not be attracted as such liability arises only when freight charges are paid to Goods Transport Agency, holding that even individual transporters to whom freight has been paid are covered by the expression "Goods Transport Agenc .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X