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2014 (7) TMI 934 - AT - Service TaxGTA service - Exemption under Notification No. 34/2004-ST dated 03/12/2004 - obiter dicta - Held that:- Prima facie it appears that the appellant is not eligible for exemption because the entire goods transported by the GTA in the present consisted of only a single consignment and the freight charges for the single consignment exceeded ₹ 750/- and therefore, in view of the decision of this Tribunal in the case of Bellary Iron & Ores Pvt. Ltd. (2009 (12) TMI 150 - CESTAT, BANGALORE), the appellant is prima facie not eligible for the exemption. The reliance placed on the decision of the Hon'ble Bombay High Court deals with an obiter dicta. In the Bellary Iron & Ores Pvt. Ltd. case, the findings given therein are not obiter dicta of this Tribunal. The Tribunal discussed the entire notification and thereafter considered its scope and passed an order. Therefore, the same cannot be considered as an obiter dicta. As regards the reliance placed on the decision in the case of Gondal Prestressed Concrete, it is only an interim order and it is a settled position in law that interim order does not lay down any ratio. The appellant has also not pleaded any financial hardship - appellants have not made out any case for complete waiver of the dues adjudged against them - stay granted partly.
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