https://www.taxtmi.com/caselaws?id=207291 The tribunal waived the pre-deposit condition for the balance service tax and penalty, considering the appellant's partial deposit sufficient. The denial of benefit under Notification No.35/04-ST for GTA services was upheld due to lack of evidence meeting specified criteria. The case was remanded for verification of evidence supporting exemption claim and service tax deposit by the transporter, emphasizing the need for proper verification before a decision. The stay petition and appeal were disposed of, instructing the parties to provide necessary evidence for further consideration. en-us Wed, 21 Sep 2011 00:00:00 +0530 Tue, 22 Nov 2011 17:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207291 The tribunal waived the pre-deposit condition for the balance service tax and penalty, considering the appellant's partial deposit sufficient. The denial of benefit under Notification No.35/04-ST for GTA services was upheld due to lack of evidence meeting specified criteria. The case was remanded for verification of evidence supporting exemption claim and service tax deposit by the transporter, emphasizing the need for proper verification before a decision. The stay petition and appeal were disposed of, instructing the parties to provide necessary evidence for further consideration. Case-Laws Service Tax Wed, 21 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207291