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M/s. Sudarshan Sulz Pvt. Ltd. Versus C.C.E. Jaipur

2016 (11) TMI 702 - CESTAT NEW DELHI

GTA Service reverse charge mechanism manufacture of grey fabrics import of yarn from Nepal separate invoice raised for expenses like transportation, clearance expenses etc is appellant receiving GTA services from exporter? - Notification No. 35/04-S.T - Held that: - similar issue stand decided in the case of M/s. Chairman Silk Mills Pvt. Ltd. Versus C.C.E. Jaipur-II [2016 (8) TMI 946 - CESTAT NEW DELHI] where it was held that the contract of appellant with the Nepalese suppliers is for .....

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do not become the agents of the appellants. In view of this, the appellants cannot be treated as recipients of GTA services in terms of Notification No. 35/04-S.T. - appeal allowed. - Appeal No. ST/268/2010-ST(DB) - Final Order No. 53672/2016-ST (DB) - Dated:- 16-9-2016 - Hon'ble Ms. Archana Wadhwa, Member (Judicial) and Hon ble Shri V. Padmanabhan, Member (Technical) Shri Vijayan Khangal, Advocate for the Applicants Shri Sanjay Jain, DR for the Respondent ORDER Per Archana Wadhwa As per th .....

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vice received by the appellant, they are required to discharge their service tax liability on reverse charge basis. Accordingly, proceedings were initiated against them which resulted in passing of the order by the Deputy Commissioner confirming the demand to the extent of ₹ 60,750/- along with confirmation of demand and imposition of penalty equivalent to duty in terms of section 78 of the Finance Act 1994. In turn, penalties were imposed under section 76 and 77 of the Finance Act. The sa .....

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rs to engage the transporters on their behalf. From the record of the case, it is seen that it is Nepalese suppliers who had engaged the transporters and billed the appellants for value of the goods and also the transport expenses from Nepal border to their factory premises, which were paid by the appellants. I find that the Commissioner (Appeals) in the finding portion of the impugned order has observed that although initially freight/transportation charges had been paid by the consignors (yarn .....

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had paid the transportation charges to the transporters, the appellants cannot be treated as person who had engaged the transporter and had paid to them, just because they had reimbursed Nepalese suppliers for the transport expenses from the Nepal border to the appellants factory premises. The consignors in Nepal cannot be treated the appellants agents as no evidence in this regard has been produced. Moreover, for determining as to which person is liable to pay service tax on GTA services in acc .....

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