Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2009 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (5) TMI 340 - AT - Service TaxThe demand is confirmed after denying the benefit of Notification No. 34/04 on the ground that the applicant had not proved that the GTA service provider has not availed credit in respect of input or capital goods and benefit of Notification No. 12/03 has not been availed. - We find that applicant filed affidavits/certificate of service providers to prove that credit of input or capital goods is not availed nor benefit of Notification No. 12/03 is availed. This requires verification. In these circumstances we find that the matter requires reconsideration by the adjudicating authority and to pass an appropriate order after verifying the evidence produced by the applicant to show that conditions of the notifications are fulfilled. The impugned order is set aside, after waiving the pre-deposit of service tax and penalties and the matter is remanded to adjudicating authority to re-determine the issue after affording opportunity of hearing to the appellant. The appeal is disposed by way of Remand.
|