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2011 (7) TMI 930 - AT - Service TaxWaiver of pre-deposit - GTA service - Circular No. 97/8/2007 dated 23.8.2007 - In this case Tribunal held that during the period prior to 19.4.2006 irrespective of whether a person provided taxable service and/or manufactured dutiable final products or did not provide any taxable service or manufactured any dutiable final products, he was required to pay the service tax on the GTA service received by them in cash, not through Cenvat credit - Held that: the issue raised by the Revenue requires re-consideration by the Commissioner (Appeals) afresh. Hence the impugned order is set aside and the matter is remanded to the Commissioner (Appeals) to decide afresh after affording an opportunity of hearing to the Respondent
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