Person reimbursing the freight not liable to pay Service Tax

CESTAT, BANGALORE BENCH Bhagyalaxmi Electroplast (P.) Ltd. v. Commissioner of Customs & Central Excise, Hyderabad STAY ORDER NO. 52 OF 2012 ST/STAY/226 OF 2011 ST/397 OF 2011 JANUARY 11, 2012 ORDER P.G. Chacko, Judicial Member This application seeks waiver of pre-deposit and stay of recovery in respect of Service Tax of Rs. 2,05,494/- and penalties. The tax demand is for the period 2004-2005 to 2008-09. The demand is on the freight amount mentioned in the invoices under which the inputs were supplied to the appellant by M/s. Reliance Industries Ltd. (RIL) during the above ...