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2011 (9) TMI 334 - CESTAT, NEW DELHINotification No.35/04-ST - GTA services - dispute relates to the fact of evidence in support of the claim of exemption and deposit of service tax by the transporter - lower authority has denied the benefit of Notification No.35/04-ST, dated 3.12.2004 on the ground that the appellants have not produced any evidence to show that the freight amount was below Rs.750/- per consignment/billty and Rs.1500/- per truck load - Held that set aside the impugned order and remand the matter to the original adjudicating authority for verification - Stay petition and the appeal get disposed off
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