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2010 (9) TMI 349 - AT - Service TaxWaiver of pre-deposit – GTA service - Abatement of service tax was denied in absence of any proof that the Good Transport Agency had not availed the credit of duty paid on inputs for providing taxable service and also there was no proof whether benefit under notification No. 12/2003-ST dated20th June, 2003availed - appellants submitted that the appellants had not received service from Goods Transport Agency when the canes were transported by different local persons transporting sugar cans of agriculturists – Held that: - nothing coming out from the adjudication order to demonstrate that goods for and on behalf of the appellants were transported by Goods Transport Agency - In absence of any description on the identity of the service provider brought to record for examination, the case does not warrant at the interim stage to call for pre-deposit – pre-deposit waived
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