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2015 (8) TMI 304 - CESTAT AHMEDABAD

2015 (8) TMI 304 - CESTAT AHMEDABAD - TMI - GTA services - Payment of freight - liability to discharge service tax burden is on supplier of goods or purchases to goods - Held that:- The observation made by the first appellate authority does not convey that the freight has been directly paid by the appellant to the transporter. Rather the invoices produced by the appellant indicate that amount of freight has been recovered from the appellant. The verification report dated 24.10.2013 made by the j .....

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t open for the adjudicating authority to deliberate upon. - Matter remanded back - Decided in favour of assessee. - Appeal No. : ST/11967/2014 - ORDER No. A/10533 / 2015 - Dated:- 8-5-2015 - Mr. H.K. Thakur, J. For The Appellant : Shri S.J. Vyas, Advocate For The Respondent : Shri S.K. Sikdar, Authorised Representative Per : Mr. H.K. Thakur; This appeal has been filed by the appellant with respect to OIA No. VAP-EXCUS-000-APP-586-13-14 dated 14.03.2014. Under this OIA, the first appellate author .....

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to the notice of the Bench Annexure A to the show cause notice dated 14.03.2013 and argued that the freight charges were not paid by the appellant to the transporters but these were the charges which supplier of the goods M/s. JSW Steel Limited charged the appellant in the invoices/ bills. He made the Bench go through one such invoice No. 17007364 dated 06.10.2009 where such freight of ₹ 3,212/- was recovered from the appellant in the invoice and which was paid by M/s. JSW Steel Limited t .....

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. SLV-I/Dn.III/Systematic/2013-14 dated 24.10.2013. It was his case that on verification, it was confirmed by the jurisdictional range officer that the supplier of the goods has charged the freight in the invoices but has given a wrong conclusion that consignee is required to pay service tax. It was the case of the appellant that required verification report dated 24.10.2013 was not given to them. Learned Advocate argued that on merits the appellant is not required to pay service tax on the amou .....

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