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2011 (1) TMI 715 - AT - Service TaxApplication for stay - GTA services - Waiver of pre-deposit - Notification Nos. 32/2004-S.T., dated 3-12-2004 and 01/2006-S.T., dated 1-3-2006 - it has been decided that recipient of GTA service was not required to furnish evidence of not availing cenvat scheme to qualify for the disputed benefit - there is no such condition in the notification. Notification benefit should be allowed also for the period after issue of Circular based on the consolidated declaration obtained from GTA. The Circular of CBEC cannot prescribe a condition not present in the Notification - Appeal is allowed
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