2016 (10) TMI 962

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....ana Wadhwa, Member (Judicial) Shri Vijayan Khangal, Advocate for the Applicants Shri H.C. Saini, DR for the Respondent ORDER As per the facts on record the appellants are engaged in the manufacture of grey fabrics and for the said purpose, they have imported yarn from Nepal. Two types of invoices were raised by the Nepalese exporter, that is, one for the value of the goods and the othe....

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....e present appeal. 3.  After hearing both the sides we find that numbers of identical orders were passed in respect of other appellants similarly situate. Their appeals before the Tribunal were disposed of vide Final order number 818-832/2010-SM(BR) dated 24.06.2010. Their appeals were allowed by observing as under: "However, on going through the records, I find that there is no evidence....

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....gnors (the Nepalese suppliers) had acted as agents of the consignees and, therefore, on the freight amount paid to the transporters, the service tax is chargeable from the consignees i.e. appellants. But when it is accepted that a it is the Nepalese suppliers who had paid the transportation charges to the transporters, the appellants cannot be treated as person who had engaged the transporter and ....

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....efore they cannot be treated as recipients of GTA services. In these cases, the appellants imported yarn from the Nepalese suppliers and their contract with the Nepalese suppliers is the contract for supply of the goods i.e. yarn and not any particular service; arranging the transport of the goods within the Nepal and from Nepal border to the appellants' factory premises by the Nepalese suppliers ....