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2010 (5) TMI 237 - CESTAT, MUMBAIGoods Transport Agency- Stay- In the relevant show-cause notice, the department alleged that the benefit of abatement of 75% of the gross taxable value under Notification No. 32/2004 was not available to the appellant as service recipient. It was alleged that the benefit of the notification would be extended only to service providers. Held that- the demand of differential tax raised on the appellant is on a ground beyond the scope of the show-cause notice. Accordingly, there will be waiver of pre-deposit and stay of recovery in respect of the amounts of service tax, interest and penalty.
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