https://www.taxtmi.com/caselaws?id=75174 The Member (J) dispenses with the pre-deposit of duty and penalty after considering arguments from both sides. The demand for service tax on GTA services during a specific period is upheld based on the amendment to the Finance Act, 1994. The judgment stresses the importance of following precedents set by higher courts and criticizes lower authorities for disregarding relevant judgments. The impugned order is set aside, and the appeal is allowed, emphasizing the need for judicial discipline and adherence to higher court decisions. en-us Tue, 07 Jul 2009 00:00:00 +0530 Mon, 28 Apr 2014 11:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75174 The Member (J) dispenses with the pre-deposit of duty and penalty after considering arguments from both sides. The demand for service tax on GTA services during a specific period is upheld based on the amendment to the Finance Act, 1994. The judgment stresses the importance of following precedents set by higher courts and criticizes lower authorities for disregarding relevant judgments. The impugned order is set aside, and the appeal is allowed, emphasizing the need for judicial discipline and adherence to higher court decisions. Case-Laws Service Tax Tue, 07 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75174