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2018 (1) TMI 364

CENVAT credit - reverse charge mechanism - delivering the transformers at their premises - Held that: - in view of the provisions of Rule 2(i)(d) of Service Tax Rules, 1994, it is the obligation of the service receiver namely the Power Corporation which is liable to service tax - the appellant was not liable to pay service tax under the scheme of the Act and the Rules and particularly as clarified vide N/N. 25/2012-ST - the service tax of ₹ 13,11,933/- paid by them is an excess payment, se .....

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ice tax on transportation charges paid to transport operator. During the period in dispute i.e. March 2011 to June 2013, appellants availed Cenvat Credit of ₹ 13,11,933/- towards service tax so paid on availing transport services. 3. The impugned order in appeal upholds disallowance of credit, on the ground that the said activity of transportation of goods does not fall in the definition of input service. It has also been held that the delivery of finished goods by appellants, cannot be ac .....

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the appellants activity of arranging transportation of finished goods was like an activity of providing Goods Transport Agency Service. They were hiring trucks from third parties and charging freight from the customers. All the customers of the appellants are Power Corporation and in terms of Rule 2(1)(d) of Service Tax Rules, 1994, these Power Corporations were liable for payment of service tax. It was also submitted that the services of the other transporter was not liable taxable in view of .....

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he case of M/s R.K. Prestressed (P) Ltd. Relevant portion of the order reads as under:- Rule 2(1)(d) of Service Tax Rules, 1994 provided that in case of transportation of goods by road, person liable for paying service tax means any specified person who pays or is liable to pay freight either himself or through his agent for the transportation of goods by road in a goods carriage. The list of specified person includes any corporation established by or under any law, company or anybody corporate. .....

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mount to doubtful taxation on same service . 9. Accordingly, learned counsel prays for allowing his appeal. 10. The learned AR for the Revenue relies on the impugned order. 11. Having considered the rival contentions I hold that in view of the provisions of Rule 2(i)(d) of Service Tax Rules, 1994, it is the obligation of the service receiver namely the Power Corporation which is liable to service tax. Thus, I hold that the appellant was not liable to pay service tax under the scheme of the Act a .....

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