2010 (1) TMI 605

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....asis and the transportation of the yarn fromNepalto the appellant factories was arranged by the suppliers and it is the suppliers who paid the freight to the transporter. The suppliers issued two invoices - one for the value of the goods and the other regarding the statement of expenses i.e. customs duty, transportation, clearing expenses, handling and forwarding charges etc. The Department was of the view that the appellants had received the GTA service and hence being the receiver of GTA service, they were liable to pay service tax on the freight charges shown in the supplier's invoices. It is on this basis that the demand show cause notices were issued to the appellants for recovery of service tax on GTA service allegedly received by the....

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....-II/09 dated 15-10-09 and 233 (KKG) ST/JPR-II/09 dated 15-10-09 upheld the Assistant Commissioner's order and rejected the appeal. It is against these orders of the Commissioner (Appeals) that the present appeals have been filed by the appellants. 2. Heard both the sides. 2.1 Shri Bipin Garg, Advocate, the learned Counsel for the appellant, pleaded that as stated in the orders-in-appeal, the appellants are purchasing yarn from suppliers in Nepal who arranged for the transportation of the goods from Nepal to the factory premises of the appellants, that the suppliers are issuing two invoices one invoice for value of the goods and the other invoice regarding the statement of expenses for customs duty, transportation, clearing expenses, c....