2009 (1) TMI 118

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....an for the Respondent. ORDER 1. In this application M/s. Andal Motors, Erode seeks waiver of pre-deposit and stay of recovery of an amount of Rs. 2,86,622 demanded from them towards service classifiable under the head 'Goods Transport Agency' availed during the period 1-1-2005 to 31-3-2006 and equal amounts of penalty imposed under sections 76 and 78 of the Finance Act, 1994 ('the Act'). The....

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....(v) of the Service Tax Rules, 1994 liable to pay service tax under the category 'GTA' as consignor or consignee. The show-cause notice did not indicate under which category listed in the above rule the appellants as a consignee could be classified. Both the authorities had not addressed this issue. Moving the application for waiver and stay the learned consultant highlights this lacuna in the orde....

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....ind substance in the argument raised on behalf of the appellants. Rule 2(1)(d)(v,) of the Service Tax Rules, 1994 reads as follows: (d) 'person liable for paying service tax means,— (v) in relation to taxable service provided by a goods transport agency, where the consignor or consignee of goods is,— (a) any factory registered under or governed by the Factories Act, 1948 (63 of 1948);....