https://www.taxtmi.com/caselaws?id=32448 The Tribunal held that manufacturers of Oxygen and Nitrogen, who transport goods in their vehicles and collect transportation charges from buyers, are not liable to pay service tax as they are not considered a Goods Transport Agency (GTA). The liability to pay service tax rests with the person paying the freight, in this case, the buyer. The Tribunal allowed the appeal, relieving the manufacturers from the service tax liability and emphasizing the importance of the actual payer of the freight in determining tax obligations. en-us Thu, 25 Sep 2008 00:00:00 +0530 Sat, 13 Jun 2009 15:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32448 The Tribunal held that manufacturers of Oxygen and Nitrogen, who transport goods in their vehicles and collect transportation charges from buyers, are not liable to pay service tax as they are not considered a Goods Transport Agency (GTA). The liability to pay service tax rests with the person paying the freight, in this case, the buyer. The Tribunal allowed the appeal, relieving the manufacturers from the service tax liability and emphasizing the importance of the actual payer of the freight in determining tax obligations. Case-Laws Service Tax Thu, 25 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32448