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TMI Blog2012 (6) TMI 552X X X X Extracts X X X X X X X X Extracts X X X X ..... omers. She further states that these cases are not different from the earlier cases including the cases of the fourth, fifth and sixth appellants herein, vide Final Order No.469-473/11, dated 11.03.2011). She prays for following the ratio of the said order and allow these appeals. 3. Heard learned SDR, who supports the impugned orders. He has no information regarding any appeal filed against the earlier order dated 11.03.2011 passed by the Tribunal. 3. After hearing both sides and perusing the case records, I find that these cases are similar to the ones decided under the cited order dated 11.03.2011. For ready reference, the relevant extracts from the said order dated 11.03.2011 are reproduced below:- "3. As these all appeals revolve ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nly as agents for the appellant's paper mills. Hence, the appellants are liable to pay service tax. He also refers to the legal provision under Rule 2 (1)(d)(v) of the Service Tax Rules,1994, under which any person who pays or is liable to pay freight either himself or through his agent is liable to pay the service tax. According to him, even if the consignment agents have paid the freight amount, the appellant paper mills cannot escape from the tax liability. 5. I have considered the submissions from both sides. The facts of the case are that the appellants have not paid the freight amount to the transporters which is not in dispute. The impugned order itself records that the freight has been paid by the consignment agents. It has also b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot in doubt that the consignment agents are agents of the appellants engaged in the business of selling paper and paper boards on behalf of the appellants. However, it is not established that the consignment agents have paid the freight amounts on behalf of the appellants. If that were so, then the consignment agents would be recovering the freight amounts from the appellants which is not the case. On the other hand, the findings of the authorities below are that the freight amounts are paid by the consignment agents and are deducted from the sale proceeds received from the ultimate buyers of the paper and paper boards. This position is also borne out from the Chartered Accountant's certificates submitted by the Ld. Advocate. Accordingly, i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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