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2018 (1) TMI 1495 - HC - Service TaxCompliance with the Pre-deposit - GTA services - HELD THAT:- The petitioner is entitled to be heard by respondent No.3 for as per its plea HUL Limited has already discharged its liability towards GTA services, which allegedly cover even the service tax demanded from the petitioner, and the same has not been given credit to by respondent No.1, the petitioner may not be liable to pay further amount towards pre-deposit. The respondent No.3 is directed to consider the plea of the petitioner and take a decision as to whether the appeal filed by it deserves to be entertained without pre-deposit, on the facts of the case - petition disposed off.
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