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2016 (11) TMI 1158 - CESTAT AHMEDABAD

2016 (11) TMI 1158 - CESTAT AHMEDABAD - TMI - Demand - GTA service - Rule 2(d) of Service Tax Rules 1994 - Held that: - the person who pays or liable to pay freight either himself or through his agent for the transportation of such goods, and satisfy the conditions prescribed in (a) to (g) of Clause (v), are liable to discharge the Service Tax. In the present case, there is no dispute of the fact that the freight charge was initially paid by the consignor but later recovered it from the appellan .....

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ssed by the Commissioner of Central Excise, CUSTOMS (Appeals)-RAJKOT. 3. The brief facts of the case are that the appellants are engaged in the manufacture of excisable goods and during the period June 2006 to July 2007, they have received raw materials from M/s Reliance Industries Ltd (RIL) and M/s IPCL Ltd against excise invoices. Alleging that the appellant had failed to pay Service tax on the freight charges(GTA service) paid by them for bringing the goods to their factory, demand notice was .....

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at even though in the consignment note it was indicated that the liability to pay Service Tax was on consignee but the liability rests on the person who pays the freight charges under the reverse charge mechanism as prescribed under Rule 2(1)(d) (v) of Service Tax Rules 1994. In the present case, the consigner has paid the freight amount even though later recovered from them by issuance of debit note, hence, liability to pay Service Tax rests on the consignor. In support, he has referred the dec .....

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on GTA services received by the Appellant, was rightly confirmed against the appellant. In support, he has referred the decision of this Tribunal in the case of Essar Logistics Ltd Vs CCE, Surat - 2014(33) STR.588(Tri.Ahmd). 6. At the relevant time, persons liable to discharge service tax on GTA Service has been prescribed under Rule 2(d) of Service Tax Rules 1994 which reads as under: [(d) person liable for paying the service tax means, - (i)……………….. & .....

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