2017 (6) TMI 327

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.... Damle, Asstt. Commissioner(A.R.) for the. Appellants None for the Respondent ORDER Per: Raju This appeal has been filed by the Revenue against dropping of demand against M/s. V.H. Patel & Company. 2. M/s. V.H. Patel & Company are engaged in the manufacture of tobacco product and they are partnership firm. Final goods manufactured by them are transported through M/s. Ashok Transport....

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....of Rule 2(1)(d)(v) of Service Tax Rules, it was argued that, specified persons mentioned in (a) to (h) are liable for payment of service tax in relation to any taxable service provided by a goods transport agency. The consignee of the respondent, being partnership firm or individual do not fall any of these categories specified in the said rule and therefore were not liable to pay service tax on f....

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....ne of the categories (a) to (g) specified under Rule 2(1)(d)(v). He argued that persons specified under category (a) to (g) under Rule (v) are only the consignor or consignee, which is a criteria for liability to pay service tax. Thus (a) to (g) have no relation to the persons who is liable to pay tax. 4. Ld. Counsel for the respondent relying on the impugned order. 5. We have gone through r....

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....rative society established by or under any law; (f) any dealer of excisable goods, who is registered under the Central Excise Act, 1944 or the rules made thereunder; or (g) any body corporate established, 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 good....