https://www.taxtmi.com/caselaws?id=344056 The Revenue appealed against the dropping of demand for service tax against a tobacco manufacturing company regarding liability for payment of service tax on freight charges collected by a transport firm. The Tribunal interpreted Rule 2(1)(d)(v) of the Service Tax Rules, 1994, stating that liability for service tax is on any person who pays or is liable to pay freight, not limited to specified consignors or consignees. The Tribunal held in favor of the Revenue, allowing the appeal and setting aside the order confirming the demand for service tax. en-us Fri, 05 May 2017 00:00:00 +0530 Tue, 07 Nov 2017 12:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344056 The Revenue appealed against the dropping of demand for service tax against a tobacco manufacturing company regarding liability for payment of service tax on freight charges collected by a transport firm. The Tribunal interpreted Rule 2(1)(d)(v) of the Service Tax Rules, 1994, stating that liability for service tax is on any person who pays or is liable to pay freight, not limited to specified consignors or consignees. The Tribunal held in favor of the Revenue, allowing the appeal and setting aside the order confirming the demand for service tax. Case-Laws Service Tax Fri, 05 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344056