TMI Blog2013 (9) TMI 322X X X X Extracts X X X X X X X X Extracts X X X X ..... " and therefore the appellant should not be held liable to pay any amount of service tax under the head "GTA service" under Section 65(105) (zzp) of the Finance Act 1994 read with Section 65 (50b) of the Act. - Held that:- Prima facie case is in favor of assessee - stay granted. - ST. 2535/2012 - MISC .25051/2013 - Dated:- 29-1-2013 - P G Chacko And B S V Murthy, JJ. For the Appellant: Mr M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sought to be made out by their counsel today, is that the individual transporters who did not issue any consignment note for transportation of the goods cannot be called "Goods Transport Agencies" and therefore the appellant should not be held liable to pay any amount of service tax under the head "GTA service" under Section 65(105) (zzp) of the Finance Act 1994 read with Section 65 (50b) of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed counsel are prima facie applicable to the facts of the instant case. No binding precedent to the contra has been cited before us. Therefore, in the present case, we are inclined to grant waiver and stay as prayed for. It is ordered accordingly. In the result, there will be waiver of pre-deposit and stay of recovery in respect of the adjudged dues till final disposal of the appeal. - - TaxTMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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