Court :
CESTAT
Brief :
Service Tax - Goods Transport Agency Service - Pre-deposit: Prima-facie, the appellants have only reimbursed the freight expenses incurred by the suppliers and since the appellants' contracts that the suppliers were on F.O.R basis, it is the suppliers who had engaged the transporters to arrange the transportation of the goods from Nepal upto the appellant's factory premises and it is the supplier who have made payment to the transporters. Therefore, prima-facie, the appellants cannot be treated as recipient of GTA service. Pre-deposit of demand, interest and penalty is waived for hearing of these appeals and recovery thereof is stayed. The stay petitions are allowed. (para 3)
Citation :
STO 2010 CESTAT 31
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