2009 (8) TMI 377

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.... case being squarely covered by the decision of this Tribunal, we waive the condition of pre-deposit of the amounts involved and take up the appeal itself for disposal. 3. Heard both sides and perused the records. 4. The issue involved in this case is that the appellant had collected freight amount separately from Steel Authority of India Ltd., by the supplies made in appellant's own vehicle during the period December 2006 to January 2007. The lower authorities have confirmed the demand on the ground that the appellant having a factory, is liable to discharge Service Tax based upon the Notification No. 35/2004-ST, dated 3-12-2004 being a consignor, under the category of Goods Transport Agency. 5. We find that the issue in this c....

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....erson liable to pay service tax means the person who pays or is liable to pay the freight. Rule 2(1)(d)(v) is reproduced hereinbelow :— (v) in relation to taxable service provided by a goods transport agency, where the consignor or consignee of goods is,— (a) any factory registered under or governed by the Factories Act, 1948 (63 of 1948); (b) any company formed or registered under the Companies Act, 1956 (1 of 1956); (c) any corporation established by or under any law; (d) any society registered under the Societies Registration Act, 1860 (21 of 1860) or under any law corresponding to that Act in force in any part of India; (e) any co-operative society established by or under any law; (f) any dealer of excisable goods,....