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2011 (9) TMI 247 - CESTAT, NEW DELHINotification No. 34/2004-ST dated 3.12.2004 - levy of service tax relating to GTA service - appellant was under a bonafide belief that individual consignment was basis for liability of the appellant - confusion in the understanding of notification - no suppression of facts and there was only a bonafide construction of the riders of Notification - Held that it can be construed that a common man may find it difficult to understand riders described by that notification. Although the riders are independent in nature, but very difficult to understand by a common man - Therefore, dispensing with pre-deposit appeal is also allowed - no penalty imposed and both stay as well as appeal is allowed.
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