2014 (2) TMI 855

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.... Per Mathew John; The appellants purchased the Wind Energy Division of M/s. NEPC India Ltd. ('NEPC' for short) in terms of a slump sale agreement and settled some of the payments which NEPC should have made for the services received by NEPC. Two such services were the following:- (i) Services of Goods Transport Agency and (ii) Services of consulting engineer service located abroad 2. S....

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....s on the person who makes payment for the freight. In this case the freight was paid by the appellant and therefore service tax also should have been discharged by them. It is also relevant that as successor-in-interest of the business of Wind Energy Division of NEPC, they were the beneficiaries of the services and it cannot be said that the services were not received by them. He argues that servi....