2013 (11) TMI 99

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..... and registered as a manufacturer under the Central Excise Act. The applicant had been receiving services of Goods Transport Agency but was not paying tax on such services during the period 1.4.2006 to 30.6.2010. Revenue was of the view that they should have paid service tax as consignor of the goods who actually paid the freight to the transporter. Based on such reasoning a show-cause notice was .....

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..... rned AR for Revenue submits that the correct legal position is that if consignor or consignee falls under any of the seven categories then the person who is paying the freight should pay the service tax even if the person paying the freight does not fall under one of the seven categories. Once consignor or consignee is one among the seven specified categories, any person who pays or is liable to p .....

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