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2009 (11) TMI 457 - CESTAT, BANGALOREStay - Commissioner demanded Service tax of Rs. 55,367/- found to be due from the appellants towards GTA services availed by it during the period September, 2005 to February, 2006 and imposed penalty on the appellant under Sections 76 & 78 of the Act. Abatement under Notification No. 32/2004-ST denied in original order while impugned order demanding tax on the other ground. Held that- demand not in accordance with proposals in SCN and prima facie not sustainable.
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