2010 (1) TMI 131

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....-SM ST/3211/09 in ST/969/09-SM ST/3212/09 in ST/970/09-SM ST/3213/09 in ST/971/09-SM ST/3214/09 in ST/972/09-SM ST/3215/09 in ST/973/09-SM M/s. Murarka Suitings P. Ltd. M/s. S.R.S. Syntex Ltd. M/s. Shri Ram Synthetics M/s. Sharda Spuntex P. Ltd. M/s. Sai Leela Synthetics P. Ltd. M/s. Sukh Sagar Synthetics P. Ltd. M/s. Oswal suitings P. Ltd. M/s. Sarvodaya Sui....

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....penses incurred on transportation, handling, customs duty etc. The Department was of the view that the appellants who reimbursed freight charges to the suppliers are receiver of GTA service and accordingly they would be liable to pay service tax on the transportation charges. It is on this basis that the show cause notices were issued to the appellants for recovery of service tax on GTA alongwith ....

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.... by the suppliers, that by this, the appellant do not become the recipient of the GTA service; that it is only the suppliers in Nepal who are the recipient of GTA service and that in view of this, the service tax demand against the Appellants are not sustainable. He, therefore, pleaded that the appellants have a strong prima-facie case and hence the requirement of pre-deposit of service tax demand....