Recipient liability for goods transport operator service tax rejected for the relevant period under settled precedent.

Recipient liability for goods transport operator services was not attracted for the period in question under the Finance Act, 1994. The Tribunal followed the settled position, relying on its earlier decision and the Supreme Court authority cited therein, that the recipient of such taxable service was not liable to pay service tax for that period. The demand was therefore held unsustainable and was set aside in favour of the assessee.

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Issues: Whether the recipient of goods transport operator services during the relevant period was liable to pay service tax under Section 73 of the Finance Act, 1994.

Analysis: The Tribunal applied the settled position that a recipient of taxable service of a goods transport operator was not liable to pay service tax for the period in question, following the earlier decision of the Tribunal and the Supreme Court decision relied on therein.

Conclusion: The demand of service tax was not sustainable and was set aside in favour of the assessee.

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