https://www.taxtmi.com/caselaws?id=75812 The Appellate Tribunal CESTAT, Bangalore clarified the liability to pay service tax for freight collected by consignors. Relying on Rule 2(1)(d)(v) of the Service Tax Rules and a previous case precedent, the Tribunal determined that the appellant, not the buyer, was liable to pay the tax as the entity paying the freight. The judgment emphasized taxing services provided by Goods Transport Agents to customers, not vehicle owners. Consequently, the Tribunal allowed the appeal, setting aside the demand for service tax and ruling in favor of the appellant based on legal principles and precedents. en-us Mon, 17 Aug 2009 00:00:00 +0530 Tue, 18 Jan 2011 10:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75812 The Appellate Tribunal CESTAT, Bangalore clarified the liability to pay service tax for freight collected by consignors. Relying on Rule 2(1)(d)(v) of the Service Tax Rules and a previous case precedent, the Tribunal determined that the appellant, not the buyer, was liable to pay the tax as the entity paying the freight. The judgment emphasized taxing services provided by Goods Transport Agents to customers, not vehicle owners. Consequently, the Tribunal allowed the appeal, setting aside the demand for service tax and ruling in favor of the appellant based on legal principles and precedents. Case-Laws Service Tax Mon, 17 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75812