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2011 (3) TMI 186 - CESTAT, BANGALORE
Goods Transport Agency (GTA) - Payment of service tax in cash of through utilization of cenvat credit - Held that: - during the period prior to 19-4-2006 irrespective of whether a person provided taxable service and/or manufactured dutiable final products or did not provide any taxable service or manufactured any dutiable final products, he was required to pay the service tax on the GTA service received by him in cash, not through Cenvat Credit. - during the period with effect from 19-4-2006, irrespective of whether the appellants were providing any taxable output service or manufacturing some final products or were not manufacturing any final products or providing any taxable output service, in respect of the GTA service received by them, they were required to pay service tax in cash, not through the credit account. - Penalty imposed u/s 78 waived.