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of <h1>Recipients of Goods Transport Agency services deemed service providers under Finance Act</h1> <h3>COMMISSIONER OF C. EX., RAJKOT Versus ADVANCE DIESEL ENGINEERING (P) LTD.</h3> COMMISSIONER OF C. EX., RAJKOT Versus ADVANCE DIESEL ENGINEERING (P) LTD. - 2008 (10) S.T.R. 201 (Tri. - Ahmd.) , [2008] 16 STT 156 (AHD. - CESTAT) The Appellate Tribunal CESTAT AHMEDABAD ruled that recipients of services under 'Goods Transport Agency' are deemed service providers under Section 68(2) of the Finance Act. They paid service tax based on Notification No. 32/2004, allowing payment on 25% of freight. The Tribunal upheld the Commissioner (Appeals) decision to grant benefit of the notification despite late submission of required declarations by the recipients. Department's appeals were rejected.
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