TMI Blog2015 (9) TMI 1383X X X X Extracts X X X X X X X X Extracts X X X X ..... ercontinental Consultants and Technocrats Pvt. Ltd. Vs. Union of India (2012 (12) TMI 150 - DELHI HIGH COURT), prima facie, the service tax demand on C&F agency is waived and recovery thereof stayed during the pendency of the appeal. As regards GTA service, we find that during the period in dispute the appellants were unregistered partnership firm and the unregistered partnership firms were bro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,975/- under C F Agent and ₹ 2,50,828/- as recipient of GTA service. 3. The learned consultant submits that service tax demanded under C F Agent is nothing but reimbursable expense under Rule 5(1) of Service Tax (Determination of Value) Rules, 2006 and this Tribunal has already granted stay in the case of M/s. Prakash Agencies Vs. Commissioner of Service Tax, Chennai -2013-TIOL-773-CESTAT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m 1.7.2012 to include partnership firms whether registered or not and they are discharging service tax from 1.7.2012 and prior to 1.7.2012 they are not liable to pay service tax as a recipient of GTA service. 5. Learned AR reiterates the findings of the authorities below and submits that the appellants are registered under any other law having obtained PAN with Income Tax Department, they are l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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