2011 (3) TMI 94

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.... 3. As these all appeals revolve around a short point, these are taken up for hearing and disposal today itself. Smt. Sridevi, the Ld. Advocate, appearing for the appellants states that the appellants are paper mills who are dispatching paper and paper boards manufactured by them through their consignment agents. The freight is not paid by the appellants and the invoices are marked with To Pay , clearly indicating that the freight is to be paid by the consignment agents. She further states that the consignment agents are paying the freight to the transporters and deducting the freight from the total amount received from the ultimate buyers. In this connection, she also submits a certificate from a Chartered Accountant dated 14.05.2010 cert....

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....been paid by the consignment agents. It has also been recorded in the impugned order that the freight has been recovered by the consignment agents from the amount received by them from the ultimate buyers. Rule 2(1)(d)(v) of the Service Tax Rules, 1994 reads as under:-   Person liable for paying service tax means :-   (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;   (c) any corporation established by or under any law;   (d) any society registered under the Societies....