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2010 (12) TMI 900 - AT - Service TaxWaiver of pre-deposit and stay of recovery - GTA service eligible for the benefit of Notification No. 34/2004-S.T., dated 3-12-2004 - In the present appeal, the assessee submits that they are eligible for exemption inasmuch as the gross amount charged on each consignment of husk transported to the factory did not exceed Rs. 1500/- - CDR submits that exemption is admissible only where the gross amount charged on each consignment of husk transported did not exceed Rs. 750/-. condition was not satisfied and, therefore, the benefit of the Notification is not admissible to the appellant – Held that:- only goods transport agencies and not individual goods transport operators are covered by the aforesaid definition and, therefore, no service tax was leviable on the freight involved in transportation of goods by individual goods transport operators, issues is pending with the Hon’ble High Court, which means the issue is highly debatable. The admissibility of Notification No. 32/2004-S.T. is not in dispute, but this benefit was not allowed by the Commissioner. Therefore there will be waiver of pre-deposit and stay of recovery in respect of service tax, education cess and penalties
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