2014 (1) TMI 450

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....br>ST/632/2010 - Final Order No. 562/2011<br>Service Tax<br>Dr. Chittaranjan Satapathy, Member (T) Shri Joseph Prabhakar, Advocate, for the Appellant. Shri C. Dhanasekaran, SDR, for the Respondent. ....

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.... pay service tax'. In view of the fact that the appellants as recipients of Goods Transport Service are liable to pay Service Tax, they come under the category of "assessee" and, therefore, Rule 6(3) ....