2016 (12) TMI 542

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....ellant : Shri Vijayan Khongal For the Respondent : Shri.R.K. Mishra, A.R. ORDER Per S. K. Mohanty Brief facts of the case are that the appellant is engaged in the manufacture of grey fabrics and for the said purpose, imported yarn from Nepal. The supplier of Nepal has raised 2 Nos. of invoices indicating the cost of goods and for other charges including the freight amount for transport....

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....r  II, Final order No.A-53812-53814/2016 SM (Br.) dated 22.09.2016. 3. On the other hand, Shri R.K. Mishra, the ld. D.R. appearing for the Revenue reiterates the findings recorded in the impugned order. 4. I have heard the ld. Counsel for both sides and examined the records. I find that in an identical case, in the case of Radha Mohan Textiles (supra), this Tribunal has allowed the appe....

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....d engaged the transporters and billed the appellants for value of the goods and also the transport expenses from Nepal border to their factory premises, which were paid by the appellants. I find that the Commissioner (Appeals) in the finding portion of the impugned order has observed that although initially freight/transportation charges had been paid by the consignors (yarn supplier situated in N....

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....be treated the appellants agents as no evidence in this regard has been produced. Moreover, for determining as to which person is liable to pay service tax on GTA services in accordance with the provisions of Notification No. 35/2004-S.T. issued under Section 68(2) of the Finance Act, 1994 read with Rule 2(1)(d)(v), the question which has to be answered is as to who had engaged the transporter an....