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2013 (2) TMI 563 - CESTAT KOLKATANon payment of Service Tax on transport charges - Goods Transport Agencies (GTA) - assessee claimed to exemption from payment of Service Tax as per Notification No. 34/2004-ST Dated 03/12/2004 - Held that:- Appellant had availed the services of GTA and also individual truck owners during the period 2004-05 to 2009-10. But it is also true that they could not substantiate their claim that they were entitled to the benefit of Notification No. 34/2004-ST Dated- 03.12.2004 as the freight amount paid by them in most of the cases were below Rs.750/- per single trip and Rs.1500/- for double consignment. This claim of the Appellant needs verification by the lower authorities. Both sides agree that the case be remanded to the original adjudicating authority for verification of these facts.
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