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TMI Blog2008 (2) TMI 248X X X X Extracts X X X X X X X X Extracts X X X X ..... ant. Shri R. K. Verma, DR, for the Respondent. [Order per: M. Veeraiyan, Member (T)]. - Heard both sides on the stay petition. 2. The applicant is a manufacturer of excisable goods and is paying Service Tax on the services rendered by "Goods Transport Agency" as a recipient of input services. They were taking credit of Service Tax so paid by them and utilized the same towards payment of Servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t they are not the provider of taxable service of "Goods Transport Agency" and, therefore, not eligible for the concession under Exemption Notification No. 32/2004-S.T. 4. After hearing both sides, we are of the, prima facie, view that the exemption granted under Notification No. 32/2004-S.T. is for the taxable service provided by a "Goods Transport Agency". These services are invariably rendered ..... X X X X Extracts X X X X X X X X Extracts X X X X
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