https://www.taxtmi.com/caselaws?id=207347 The Appellate Tribunal CESTAT, CHENNAI granted a waiver of pre-deposit of service tax, interest, and penalty to the assessees engaged in the manufacture of excisable goods and providing services under the "Transportation of Goods by Road" category. The tribunal considered the consignment notes and undertakings provided by the applicants, concluding that they were not service receivers as the consignment agents were liable to pay service tax. The inclusion of freight amount in the taxable value for service tax purposes was also addressed, with the tribunal emphasizing the liability of consignment agents to pay service tax as the service was provided by the Goods Transport Agency. en-us Mon, 31 Jan 2011 00:00:00 +0530 Wed, 07 Sep 2011 15:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207347 The Appellate Tribunal CESTAT, CHENNAI granted a waiver of pre-deposit of service tax, interest, and penalty to the assessees engaged in the manufacture of excisable goods and providing services under the "Transportation of Goods by Road" category. The tribunal considered the consignment notes and undertakings provided by the applicants, concluding that they were not service receivers as the consignment agents were liable to pay service tax. The inclusion of freight amount in the taxable value for service tax purposes was also addressed, with the tribunal emphasizing the liability of consignment agents to pay service tax as the service was provided by the Goods Transport Agency. Case-Laws Service Tax Mon, 31 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207347