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2015 (7) TMI 926 - CESTAT BANGALOREWaiver pre deposit - GTA Service - appellants provide transportation services for the iron ore to their customers - Held that:- Appellant cannot be considered either as a consignor or consignee. Therefore the Notification No. 32/2004 which requires the receiver of service to pay the tax in respect of GTA service is not applicable to them. Moreover the only observation of the Commissioner is that there is no evidence and there is no correlation between each consignment note raised by the transporter, amount received by the appellant and the tax paid by the consignee namely the service receiver. In our opinion in view of the above observations, such a requirement does not arise. Therefore prima facie appellants have made out a case for complete waiver of pre-deposit. Accordingly the requirement of pre-deposit is waived and stay against recovery is granted during the pendency of appeal. - Stay granted.
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