RCM liability under service tax on freight charges

Nirmal Seeds Private Limited Vs Commissioner of Central Excise (Bombay High Court)

During the course of audit, the Department noticed that in some of sale invoices issued by the appellant showed that they were deducting freight charges from the total invoice amount with a note that consignee to pay. On detail scrutiny of all the documents, it was found that the freight amount is reduced from the contract price on the ground that it was paid by the consignee i.e. the dealer.

It is the case

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