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Person reimbursing the freight not liable to pay Service Tax
Case Law Details
- Case Name
- Bhagyalaxmi Electroplast (P.) Ltd. Vs Commissioner of Customs & Central Excise, Hyderabad (CESTAT Bangalore)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Bangalore
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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 ...


