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2014 (5) TMI 982 - AT - Service TaxWaiver of pre deposit - transportation service - Held that:- Prima facie, we are in agreement with the submission of learned advocate for the applicant that there is no other Goods Transport Agency involved in this case and the applicant has procured the services of transporters for executing his responsibility under the contract with his clients and he is entitled to earn reasonable profit in the activity. It is seen from para-2 in the show cause notice that applicant had paid service tax on the total receipts under the category of GTA service after availing abatement. We therefore consider that, in this case, there is no need to call for any further pre-deposit for admission of appeal. - stay granted.
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