2014 (12) TMI 957

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....ondent. ORDER This appeal and stay application has been filed by the appellant against OIA No. PJ/513/VDR-II/2012-13, dated 27-2-2013 under which OIO No. D/STC/AC/UVD/15/SEW EURO/VAD-II/11-12, dated 20-9-2011 has been upheld. 2. The issue involved in these proceedings is whether the appellant was liable to pay Service Tax on the transportation charges reimbursed by the appellant to the CHA....

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....argued that CHA paid freight to the transporter only as an agent of the appellant and that the amount of service tax was not indicated in the invoices raised by CHA. It was thus his case that the service tax was required to be paid by the appellant. 5. Heard both sides on stay application and perused the case records. As per Rule 2(i)(d)(i)(B) of the Service Tax Rules, 1994, service tax on G....