https://www.taxtmi.com/caselaws?id=259233 The appeal challenged the confirmation of demand for service tax on transportation charges, focusing on whether the consignor or consignee is liable under Rule 2(1)(d)(v) of the Service Tax Rules, 1994. The court held that the party paying the freight is responsible for service tax, regardless of reimbursement arrangements. Relying on Rule 2(1)(d)(v), the court dismissed the appeal, emphasizing the appellant's liability as the paying party. The decision aligned with precedents and clarified the interpretation of relevant rules concerning service tax liability on transportation charges. en-us Fri, 16 Jan 2015 00:00:00 +0530 Mon, 04 May 2015 11:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259233 The appeal challenged the confirmation of demand for service tax on transportation charges, focusing on whether the consignor or consignee is liable under Rule 2(1)(d)(v) of the Service Tax Rules, 1994. The court held that the party paying the freight is responsible for service tax, regardless of reimbursement arrangements. Relying on Rule 2(1)(d)(v), the court dismissed the appeal, emphasizing the appellant's liability as the paying party. The decision aligned with precedents and clarified the interpretation of relevant rules concerning service tax liability on transportation charges. Case-Laws Service Tax Fri, 16 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259233