TMI Blog2019 (1) TMI 1170X X X X Extracts X X X X X X X X Extracts X X X X ..... s have also been raised on the consignor or consignee who are paying the freight for the goods transportation then as per the provision of Section 68 readwith Rule 2 (1) (d) (5), the person who is paying the freight has to pay the service tax on the goods transport agency service inclusive of all the charges of ancillary services provided. The SCN itself has wrongly been issued to the appellant as the liability to pay the service tax on the goods transport agency service charges inclusive of ancillary services should have been raised on the person who has paid the freight - appeal allowed - decided in favor of appellant. - Service Tax Appeal No. 52971 of 2016 - Final Order No. 50051/2019 - Dated:- 2-1-2019 - Shri Justice Dilip Gupta, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal which was decided by the learned Commissioner (Appeals) s by order dated 13 July, 2016 where under the findings of order-in-original have been endorsed by the learned Commissioner (Appeals). The appellants are before us against the impugned order-in-appeal dated 13 July, 2016. 2. It has been contended by the learned Advocate appearing on behalf of the appellant that the entire demand has been proposed by the Department under the category of goods transport agency service holding that the charges, such as, weighment charges, cargo handling charges, empty container transportation charges etc. are ancillary to the main service namely goods transport agency service and as per the Circular No. 104/07/2008 dated 6 August, 2008, the valu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in-appeal. 4. We find that it is a matter of record that the services as provided by the appellant, such as, empty transportation of containers, trader detention charges, cargo handling charges, weighment charges etc. are ancillary to the main activity of the transportation of the goods service. As per the provisions of Section 68 readwith Rule 2 (d) (1) (5), the service recipient, namely the person who paid the freight needs to pay the service tax. It is also a matter of record that the charges of ancillary services are given in the same invoices under which the transportation of the goods have been charged by the appellant to the recipient of goods transported namely consignee/consignor who are paying the freight for transportation of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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