https://www.taxtmi.com/caselaws?id=75787 Service tax under the Goods Transport Agency category was held inapplicable where the assessee transported gas cylinders in its own vehicle and collected freight from the buyer. Liability under Rule 2(1)(d)(v) of the Service Tax Rules, 1994 attaches to the person who pays or is liable to pay the freight, and on the stated facts the buyer, not the assessee, was the freight payer. The prior view taken in the assessee's own case was followed, and the freight collected for such transport was not subjected to service tax. en-us Tue, 19 May 2009 00:00:00 +0530 Fri, 14 May 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75787 Service tax under the Goods Transport Agency category was held inapplicable where the assessee transported gas cylinders in its own vehicle and collected freight from the buyer. Liability under Rule 2(1)(d)(v) of the Service Tax Rules, 1994 attaches to the person who pays or is liable to pay the freight, and on the stated facts the buyer, not the assessee, was the freight payer. The prior view taken in the assessee's own case was followed, and the freight collected for such transport was not subjected to service tax. Case-Laws Service Tax Tue, 19 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75787