2022 (10) TMI 628

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....Appellant (s) Shri A.Roy, Authorized Representative for the Respondent (s) ORDER The Appellant is engaged in the manufacture of Pollution Control Equipment and other fabricated structure of iron and steel. The Appellant purchased goods from M/s. Jindal Steel & Power Limited, (Raigarh, Chhattisgarh), M/s.M.Rajkrishna & Company (Kolkata), M/s. Shree Ganesh Trading Company (Howrah) and M/s. ....

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.... the invoice billed by M/s. M. Rajkrishna & Company, M/s. Shree Ganesh Trading Company and M/s Nizone Tubes, the goods were transported to the Appellant's factory by transporters arranged by the consignors and the Appellant has not made any payment directly to any transporter for the transportation of goods from the consignor's premises to their factory. The Appellant further submitted that initia....

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....e to be borne by the consignor. Therefore the amount of freight delivery charges calculated in Annexure-A in respect of M/s. Jindal Steel & Power Limited, does not sustain and is accordingly set aside. 4. Regarding other suppliers, it is submitted that the consignor has paid the freight charges and hence the liability to pay Service Tax was on the consignor. It is the case of the Appellant that....

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.... received from the goods transport operators/individual truck owners is acceptable. This being so, the decision of the Tribunal in the case of CCE & C, Guntur Vs. Kanaka Durga Agro Oil Products Pvt.Ltd. [2009 (15) S.T.R. 399 (Tri.- Bang.)] and [2009-TIOL-1122-TRI-BANGALRE] holding that there is no liability on the recipient of service in the case of transportation by the individual truck owners an....