https://www.taxtmi.com/caselaws?id=357226 The Tribunal allowed the appeals filed by the appellants, holding that they were not liable to pay service tax on transportation charges for imported goods as they had not paid the freight charges. The Tribunal found that Rule 2(1)(d)(v) of the Service Tax Rules did not apply in this case, as the appellants were not the ones who had paid the transportation charges. Consequently, the demand for service tax, interest, and penalty was set aside, and the appellants were entitled to consequential relief as per law. en-us Tue, 23 Jan 2018 00:00:00 +0530 Thu, 18 Apr 2019 12:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357226 The Tribunal allowed the appeals filed by the appellants, holding that they were not liable to pay service tax on transportation charges for imported goods as they had not paid the freight charges. The Tribunal found that Rule 2(1)(d)(v) of the Service Tax Rules did not apply in this case, as the appellants were not the ones who had paid the transportation charges. Consequently, the demand for service tax, interest, and penalty was set aside, and the appellants were entitled to consequential relief as per law. Case-Laws Service Tax Tue, 23 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357226