https://www.taxtmi.com/caselaws?id=128572 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. en-us Wed, 03 Dec 2008 00:00:00 +0530 Sun, 06 Aug 2017 12:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128572 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. Case-Laws Service Tax Wed, 03 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128572