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2013 (11) TMI 605 - AT - Service TaxStay application - Goods Transport Agency service - Held that:- During the relevant period amounts was paid by the petitioner towards goods transport agency services in respect of goods transported to Vishakhapatnam port for eventual export. In respect of such transactions the statutory provision operative at the relevant period enjoined that the recipient of the goods transport agency service should remit the service tax and thereafter could claim refund of the service tax remitted, since the service was in relation to export of goods. However, the petitioner failed to remit the service tax and thus had contravened the obligations under the provisions of the Act and for no stated reasons - Prima facie case not in favour of assessee - Stay not granted.
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