2016 (11) TMI 1158

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....orised Representative ORDER Heard both sides. 2.  This appeal is filed against OIA-387/RAJ/2009/COMMR-A-/RAJ dt 06/05/2009 passed by the Commissioner of Central Excise, CUSTOMS (Appeals)-RAJKOT. 3.  The brief facts of the case are that the appellants are engaged in the manufacture of excisable goods and during the period June 2006 to July 2007, they have received  raw ma....

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....en though in the consignment note it was  indicated that the liability to pay Service Tax was on  "consignee" but the liability rests on the person who pays the freight charges under the reverse charge mechanism as prescribed under Rule 2(1)(d) (v) of Service Tax Rules 1994. In the present case, the consigner has paid the freight amount even though later recovered from them by issuance o....

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....n of this Tribunal in the case  of Essar Logistics Ltd Vs CCE, Surat - 2014(33) STR.588(Tri.Ahmd).   6.  At the relevant time, persons liable to discharge service tax  on GTA Service  has been  prescribed under Rule 2(d) of Service Tax Rules 1994 which reads  as under: "  [(d)"person liable for paying the service tax" means, -  (i)............

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....ed, or a partnership firm registered, by or under any law, any person who pays or is liable to pay freight either himself or through his agent for the transportation of such goods by road in a goods carriage;] .............................................................................. 7.  A plain reading of the aforesaid provision, it is crystal clear that the  person who pay....