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of <h1>Manufacturers Not Liable for Service Tax as Goods Transport Agents</h1> <h3>MSPL Ltd. Versus Commissioner of Central Excise, Belgaum</h3> MSPL Ltd. Versus Commissioner of Central Excise, Belgaum - [2009] 23 STT 107 (BANG. - CESTAT) The Appellate Tribunal CESTAT, Bangalore, in the 2009 (5) TMI 376 case, comprised of T.K. Jayaraman, Technical Member and M.V. Ravindran, Judicial Member. The appellants, manufacturers of gases, were transporting gas cylinders to buyers using their own vehicle and collecting freight charges. The revenue argued that the appellants were liable for service tax as Goods Transport Agents (GTAs). However, the Tribunal referenced a previous case and ruled that only the person who pays the freight is liable for service tax, which in this case was the buyer. Therefore, the appellants were not liable for service tax. The Tribunal allowed the appeal and disposed of both the stay application and appeal accordingly. This judgment clarifies the liability for service tax in cases where goods are transported by the owner's own vehicle.
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