TaxTMI 
TaxTMI 
2016 (12) TMI 733
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....r>CESTAT NEW DELHI - AT<br>Dated:- 12-9-2016<br>Appeal No. ST/542, 543, 545, 547-551, 553/2010-ST(DB) - -Final Order No. 53582-53590/2016-ST(DB)<br>Service Tax<br>Hon'ble Ms. Archana Wadhwa, Member (Judicial) And Shri V.Padmanabhan, Member (Technical) Ms. Rinki Arora, Advocate for the Applicants Shri Sanjay Jain, DR for the Respondent ORDER Per Archana Wadhwa As the issue involved in all ....
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....Deputy Commissioner confirming the demand to the extent of Rs. 60,750/- along with confirmation of demand and imposition of penalty equivalent to duty in terms of section 78 of the Finance Act 1994. In turn penalties were imposed under section 76 and 77 of the Finance Act. The said order was upheld by Commissioner (A). Hence the present appeal. 4. After hearing both the sides we find that numbers....
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....hough initially freight/transportation charges had been paid by the consignors (yarn supplier situated in Nepal) on behalf of the consignees (the appellants), but because so paid transportation charges alongwith other charges stand recovered/reimbursed from the appellant to the consignors (suppliers of yarn), the consignors (the Nepalese suppliers) had acted as agents of the consignees and, theref....
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....d with Rule 2(1)(d)(v), the question which has to be answered is as to who had engaged the transporter and who was liable to pay freight to the transporter. In this group of cases, there is no evidence that it is the appellants who had engaged the transporter either directly or through the Nepalese suppliers and therefore they cannot be treated as recipients of GTA services. In these cases, the ap....