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2011 (2) TMI 657 - CESTAT, BANGALOREwaiver of pre-deposit - GTA services - Board’s Circular No. 123/5/2010-TRU, dated 24-5-2010 - applicant is provider of erection, commissioning and installation services in respect of transmission lines and the goods are transported to different sites and Service Tax has been paid on GTA service by the applicant - prima facie, the Service Tax paid on GTA service which is an input service, the applicants are entitled for this credit as provider of taxable service - Board’s Circular, which provides that the services provided by the applicant are not taxable and it further clarified that pending disputes are to be settled as per the Board’s clarification - Decided in favor of the assessee
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