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2015 (9) TMI 105 - CESTAT KOLKATA

2015 (9) TMI 105 - CESTAT KOLKATA - TMI - GTA - Eligibility of Notification No.34/2004-ST dated-3/12/2004 and Notification No. 01/2006-ST dated-1/03/2006 - applicant could not justify their claim by filing sufficient evidences as the declaration on the respective consignment notes were not accepted by the department and its authenticity has been doubted - Held that:- appellant has placed before us declarations received from the respective service providers, and in view of the aforesaid judgments .....

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15 - Dr. D.M. Misra, Judicial Member and Dr. I.P. Lal, Technical Member, JJ. For the Petitioner : Mrs. Sonam Agarwal Jaluka, C.A. For the Respondent : Sri A.K. Biswas, Supdt.,(A.R.) ORDER Per DR. D.M. MISRA This is an application seeking waiver of pre-deposit of Service Tax of ₹ 7.28 Lakhs and penalty of ₹ 8.00 Lakhs imposed under Section 78 and ₹ 5,000/- under Section 77 of the Finance Act, 1994. 2. At the outset, the Ld. Chartered Accountant for the applicant submits that the .....

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onsignment notes issued by the Transport Agencies did not contain the declaration, as required under said Notification. It is alleged that different stamps stating the required declarations were used in the respective consignment notes, hence the same are forged one. She submits that the stamps were used by the GTA services provider and they do not have any control over the said service providers. She said that the consignment note stamps with the declaration are genuine and in support, she has .....

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