https://www.taxtmi.com/caselaws?id=128685 Manufacturers receiving goods transport agency services claimed the benefit of Notification No. 32/2004-ST, under which service tax liability was limited to 25% of the gross amount paid. A Section 37B order under the Central Excise Act, 1944 was cited to support the view that the exemption applied to the person liable to pay service tax, and declarations from the goods transport agency stated that no credit had been availed. On that basis, the demand was treated as disclosing a strong prima facie case for the appellants, while the objection on endorsements in the consignment note was left for final hearing. The text states that complete waiver of pre-deposit and protection against coercive recovery were granted pending appeal. en-us Tue, 23 Dec 2008 00:00:00 +0530 Wed, 10 Apr 2013 11:38:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128685 Manufacturers receiving goods transport agency services claimed the benefit of Notification No. 32/2004-ST, under which service tax liability was limited to 25% of the gross amount paid. A Section 37B order under the Central Excise Act, 1944 was cited to support the view that the exemption applied to the person liable to pay service tax, and declarations from the goods transport agency stated that no credit had been availed. On that basis, the demand was treated as disclosing a strong prima facie case for the appellants, while the objection on endorsements in the consignment note was left for final hearing. The text states that complete waiver of pre-deposit and protection against coercive recovery were granted pending appeal. Case-Laws Service Tax Tue, 23 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128685