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2014 (7) TMI 407 - CESTAT BANGALOREDemand of service tax - GTA Services - Exemption under Notification No. 18/09 - assessee submitted that services have been received from individual transporters and the transportation charges per consignment per trip does not exceed ₹ 750/- further it is submitted that where the amount exceeds ₹ 750/-, such transportation related to exports and the appellant in any case was eligible for refund in terms of Notification No. 18/09. - Held that:- Appellant would be eligible for the exemption claimed by them and apparently there seems to be something wrong with the quantification of demand, we find that this is a case where it cannot be said that appellant has made out a prima facie case entirely in their favour. - stay granted partly - on the condition of deposit the amount to be pre-deposited, matter remanded back for re-adjudication.
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