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2014 (8) TMI 544 - AT - Service TaxWaiver of pre deposit - denial of the benefit of Notification No. 1/2006-S.T., dated 1-3-2006 - abatement to the extent of 75% for payment of Service Tax on the GTA services received by the assessee - Non production of certificate from transporters - Held that:- The fact that transporters were not registered with the Service Tax department, should have been sufficient as evidence to show that they are neither availing the Cenvat credit nor the benefit of exemption Notification No. 12/2003. In any case, the appellants have subsequently procured such certificates from the transporters and have produced the same before Commissioner (Appeals) who has ignored the same simply. We find that in view of the subsequent certificates produced by the appellants, the fact of non-availment of Cenvat credit and the benefit of notification stands established. As a consequence, the appellant becomes entitled for the benefit of Notification No. 1/2006-S.T. As such, demand of tax confirmed and penalty imposed upon them cannot be upheld - Decided in favour of assessee.
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