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2010 (5) TMI 372 - CESTAT, NEW DELHIWaiver of pre-deposit - appellant availed Cenvat credit of service tax paid on input services - input service used in GTA service - Held that: - The service tax on the GTA service is required to be paid by the service receiver only in terms of the Notification issued under Section 68(2) of the Finance Act, 1994 read with Rule 2(1)(d)(v) of Service Tax Rules and just because the service recipient is required to pay service tax on GTA service, this service, which is actually provided by the Goods Transport Agent, cannot become the output service of the service receiver - Appellants are directed to pay part of the amount - requirement of pre-deposit of remaining service tax demand, interest and penalty shall stand waived and recovery thereof stayed
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