2010 (5) TMI 237

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... , for the Respondent. [Order per : P.G. Chacko, Member (J)]. - The appellants have obtained the requisite clearance from the Committee on Disputes. They are aggrieved by demand of service tax of over Rs. 1 crore which has been raised on them in respect of 'Goods Transport Agency' (GTA) service which was received by them from various transporting agencies for transportation of their products to th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the proviso to the notification was not satisfied. 2. After hearing both sides, it appears to us that the adjudicating authority made out a new case against the assessee not contemplated in the show-cause notice. We have also heard both sides with regard to the various circulars issued by the CBEC in respect of exemption notifications issued for the benefit of providers/recipients of GTA service. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X