2008 (7) TMI 146

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..... ] - After examining the records and hearing both sides, I note that the lower authorities have demanded a total amount of over Rs. 8.7 lakhs towards service tax (under the category of GTA Service) and education cess for the period January 2005 to March 2006. They have also demanded interest on tax under Section 75 of the Finance Act 1994 and have imposed penalties on the assessee under Sections 76 .....

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..... Rule 2(l)(d)(v) of the Service Tax Rules, 1994. These arguments are based on the provisions of Section 93 of the Finance Act, whereunder the above Notification was issued. I have also examined these provisions. The Consultant has a point. The exemption provided in Notification No. 32/2004-ST issued under Section 93(1) of the Finance Act, 1994 is expressly in relation to service tax and not in rela .....

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