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2011 (4) TMI 729 - AT - Service TaxQuantification of liability as the same has been worked out on the total amount instead of 25% of the gross amount as per exemption Notification No.32/04 ST dated 03.12.2004 - Notification exempts service tax on 75% of the gross amount charged in respect of taxable service provided of goods transport agency to a customer provided that the credit of duty paid on inputs or capital goods used in provided such taxable service has not been taken and the goods transport agency has not availed the benefit under Notification No.12/03 ST dated 20.06.2003 - appellant have produced copies of confirmation from their transporters about non availment of cenvat credit on inputs/ capital goods and also about non-availment of benefit under Notification - Commissioner rightly worked out the liability that has arisen on the basis of evidence produced from the transporter - no legal infirmity with the order passed by the ld. Commissioner (Appeals).
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