TMI Blog2010 (12) TMI 900X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it and stay of recovery in respect of service tax and education cess totalling to Rs. 4,94,236/- and also in respect of penalties imposed on the appellant under various provisions of the Finance Act, 1994. The original authority had dropped the department s proposals, but the revisionary authority confirmed the demands and imposed penalties in adjudication of the Show-Cause Notice issued under Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oss amount charged on each consignment of husk transported to the factory did not exceed Rs. 1500/-. 3. The learned Jt. CDR submits that exemption is admissible only where the gross amount charged on each consignment of husk transported did not exceed Rs. 750/-. He points out that, in the present case, this condition was not satisfied and, therefore, the benefit of the Notification is not admiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding decision of the High Court of Andhra Pradesh. We further note that, even if the benefit of Notification No. 34/2004-S.T., dated 3-12-2004 is held to be inadmissible to the appellant, they can still claim the benefit of Notification No. 32/2004-ST which grants abatement from taxable value to the extent of 75%. 4. After considering the grounds of appeal and submissions of the learned Jt. CDR, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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