https://www.taxtmi.com/caselaws?id=76037 Service tax on goods transport agency services was not payable by the respondent because the consignment notes showed the goods were supplied to job workers as consignees. The respondent did not fall within the category of consignee or consignor for the liability rule, so freight-related tax could not be fastened on it. The liability had in any event been discharged by the job workers as consignees, making the demand unsustainable. en-us Fri, 13 Nov 2009 00:00:00 +0530 Tue, 18 Jan 2011 10:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76037 Service tax on goods transport agency services was not payable by the respondent because the consignment notes showed the goods were supplied to job workers as consignees. The respondent did not fall within the category of consignee or consignor for the liability rule, so freight-related tax could not be fastened on it. The liability had in any event been discharged by the job workers as consignees, making the demand unsustainable. Case-Laws Service Tax Fri, 13 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76037