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2014 (10) TMI 732 - AT - Service TaxAbatement under Notification No. 32/2004 - GTA service - CENVAT Credit - Held that:- where the service provider has not taken registration, there is no need for the service receiver to show evidence that the service provider has not taken any credit and benefit of abatement under Notification No. 32/2004 would be available. As regards the second ground which is resulted in demand for service tax, the learned CA submits that once the service tax has been paid by the supplier of GTA services, the question of demand by the appellant does not arise. The demand has been confirmed only on the ground that according to the notification the service receiver is liable to pay. In our opinion, for the same services, there cannot be calculation of tax otherwise. In the absence of any evidence that the service provider had not paid the tax, the demand for service tax on the sole ground that receiver is liable to pay cannot be sustained. - stay granted.
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