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2013 (1) TMI 404 - CESTAT AHMEDABADGoods Transport Agency service - denial of benefit of Notification No. 34/2004-ST dated 03.12.2004 - Held that:- As in respect of the very same assessee, for the subsequent period the very same first appellate authority has held that the appellant is eligible for the benefit of Notification No. 34/2004-ST. Finding strong force in the contentions raised by the Chartered Accountant that in respect of an identical issue, in the case of Essel Mining & Industries Limited [2009 (6) TMI 386 - CESTAT, KOLKATA] the coordinate bench of the Tribunal has granted an unconditional stay where the gross amount charged by the service provider is Rs. 1500/- or less - appellant has made out a case of the waiver of pre-deposit of amounts involved.
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