2013 (9) TMI 107

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....the Respondent: Shri M. Rammohan Rao, Dy. Commr. (AR), ORDER Per Mathew John; In this proceeding, six applications are being disposed of together as the issue involved is common but relating to different manufacturing firms. 2. The applicants are manufacturers of paper and paper boards and they sell the goods through consignment agents. The issue involved in these appeals is about the ....

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....on such argument, the following demands were proposed:- S. No. Appeal No. Appellant Tax Amount 1. ST/99/2011 GVG Paper Mills P. Ltd. Rs.4,03,242/- 2. ST/100/2011 GVG Paper Mills P. Ltd. Rs.79,094/- 3. ST/101/2011 GVG Paper Mills P. Ltd. Rs.53,093/- 4. ST/102/2011 Hari Krishna P. Ltd. Rs.2,82,231/- 5. ST/103/2011 Hari Krishna P. L....

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....reight on behalf of the applicants and the consignment agents were deducting the amount from amounts payable to the applicants. As per the provisions, the applicants were liable to pay service tax since their agents were paying freight on their behalf. He also submits that the consignment agents did not pay the service tax fully as is evident from paragraph 25 of the impugned order. 5. We have ....