2019 (1) TMI 1230

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e freight paid to M/s. Shiva Cargo Movers Ltd. who has transported their finished goods. They later were of the opinion that no service tax has to be paid on the freight incurred by M/s. Shiva Cargo Movers Ltd. as the transporter does not qualify as Goods Transport Agency. Hence they filed refund claim to refund the service tax paid under GTA service. The refund claim was rejected holding that the tax paid is in order and that there is no ground for granting refund. The matter reached the Tribunal and vide Final Order No.350/2012 dated 9.4.2012, the matter was remanded to the original authority for verification as to which of the consignments in respect of service tax has been paid twice and whether the incidence of the excess tax has not b....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....R Shri B. Balamurugan supported the findings in the impugned order. He adverted to para 5.6 of the order in original and submitted that on perusal of invoices raised by the transporter M/s. Shiva Cargo Movers Ltd., it is not clear whether the vehicle was used for transport of the goods of their own or on hire basis. So also in respect of various invoices, there is a specific clause that the service tax bill be borne by the consignor / consignee. The appellant is one among the seven categories specified in Notification No.36/2004-ST dated 31.12.2004 and therefore is liable to discharge the service tax under GTA service. In the case of GTA, the liability to discharge service tax has been transferred to the service receiver and therefore the a....