https://www.taxtmi.com/caselaws?id=236600 The appellant, a manufacturer of plastic items, received LDPE and LLDPE granules from M/s Reliance Industries. The department demanded service tax on GTA service received by the appellant. The jurisdictional Assistant Commissioner confirmed the demand, but the appellant argued that the consignor, M/s Reliance Industries, who arranged the transport and paid the freight, should be liable for service tax. The Commissioner (Appeals) upheld the decision, but it was found that as the consignor paid the freight, they were liable for the service tax, not the appellant. The service tax demand, interest, and penalty were waived, and recovery stayed pending appeal. en-us Mon, 24 Dec 2012 00:00:00 +0530 Wed, 09 Jul 2014 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236600 The appellant, a manufacturer of plastic items, received LDPE and LLDPE granules from M/s Reliance Industries. The department demanded service tax on GTA service received by the appellant. The jurisdictional Assistant Commissioner confirmed the demand, but the appellant argued that the consignor, M/s Reliance Industries, who arranged the transport and paid the freight, should be liable for service tax. The Commissioner (Appeals) upheld the decision, but it was found that as the consignor paid the freight, they were liable for the service tax, not the appellant. The service tax demand, interest, and penalty were waived, and recovery stayed pending appeal. Case-Laws Service Tax Mon, 24 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236600