https://www.taxtmi.com/caselaws?id=202294 The appellate court found that the appellants, manufacturers of grey fabrics, were not liable for service tax on freight charges for GTA service. The court determined that since the suppliers arranged and paid for the transportation of goods, including handling expenses, they were the actual recipients of the GTA service, not the appellants. As a result, the appellants were not held responsible for the service tax, and the pre-deposit demands, interest, and penalties were waived. The judgment underscores the importance of identifying the true recipient of services to ascertain tax liability accurately. en-us Fri, 22 Jan 2010 00:00:00 +0530 Fri, 04 Feb 2011 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202294 The appellate court found that the appellants, manufacturers of grey fabrics, were not liable for service tax on freight charges for GTA service. The court determined that since the suppliers arranged and paid for the transportation of goods, including handling expenses, they were the actual recipients of the GTA service, not the appellants. As a result, the appellants were not held responsible for the service tax, and the pre-deposit demands, interest, and penalties were waived. The judgment underscores the importance of identifying the true recipient of services to ascertain tax liability accurately. Case-Laws Service Tax Fri, 22 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202294