https://www.taxtmi.com/caselaws?id=202216 The appellant's argument to transfer the case to a Single Member Bench was dismissed as cases involving service tax liability must be heard by Division Benches. The Tribunal held the appellant liable to pay service tax as the recipient of goods transport service, despite payment being initially made by the supplier. The appellant was directed to deposit the tax amount and upon compliance, the penalty pre-deposit was waived. The judgment clarified the jurisdiction of Single Member Bench in service tax cases, the appellant's liability for service tax, the applicability of service tax on raw material transport, and the pre-deposit requirement. en-us Wed, 01 Sep 2010 00:00:00 +0530 Mon, 07 Feb 2011 11:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202216 The appellant's argument to transfer the case to a Single Member Bench was dismissed as cases involving service tax liability must be heard by Division Benches. The Tribunal held the appellant liable to pay service tax as the recipient of goods transport service, despite payment being initially made by the supplier. The appellant was directed to deposit the tax amount and upon compliance, the penalty pre-deposit was waived. The judgment clarified the jurisdiction of Single Member Bench in service tax cases, the appellant's liability for service tax, the applicability of service tax on raw material transport, and the pre-deposit requirement. Case-Laws Service Tax Wed, 01 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202216