Double recovery of service tax on GTA services lacked prima facie basis, so pre-deposit was waived and recovery stayed.

In a service tax dispute involving GTA services, the appellant showed lorry receipts and consignment notes with endorsements that the GTA had not availed CENVAT credit or the benefit of Notification No. 12/2003-S.T. The record also suggested that tax had already been paid by the GTA under the relevant notification, supporting the contention that the same service tax should not be recovered again from the recipient. The appellant further stated that it had not taken CENVAT credit and had not paid under a bona fide belief that no further tax was due. On that prima facie basis, immediate recovery was held unwarranted and pre-deposit was waived, with recovery stayed pending final disposal.

---

---

Issues: Waiver of pre-deposit and stay of recovery of service tax, interest and penalties arising from service tax liability on GTA services received by the appellant.

Analysis: The appellant produced lorry receipts and consignment notes carrying endorsements that the GTA had not availed CENVAT credit or the benefit of Notification No. 12/2003-S.T. The records also indicated that the service had already suffered tax at the hands of the GTA under the relevant notification. On that basis, the claim that the same service tax could not be recovered again from the recipient had substantial force. The appellant also asserted that no CENVAT credit had been taken by it and that non-payment was under a bona fide belief that no further tax was payable. In the circumstances, a prima facie case was made out against immediate recovery, pending full examination at final hearing.

Conclusion: Pre-deposit of the impugned dues was waived and recovery stayed pending final disposal of the appeal.

---