https://www.taxtmi.com/caselaws?id=252598 Abatement under Notification No. 32/2004 for GTA services was treated as prima facie available where the service provider was unregistered and, on that record, no CENVAT credit issue arose against the receiver. The demand on the service receiver was also found unsustainable at the stay stage because the material did not show non-payment of tax by the service provider, and the same service could not be subjected to double recovery. On that basis, complete waiver of pre-deposit was granted and recovery was stayed for 180 days. en-us Wed, 18 Jun 2014 00:00:00 +0530 Wed, 29 Oct 2014 15:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252598 Abatement under Notification No. 32/2004 for GTA services was treated as prima facie available where the service provider was unregistered and, on that record, no CENVAT credit issue arose against the receiver. The demand on the service receiver was also found unsustainable at the stay stage because the material did not show non-payment of tax by the service provider, and the same service could not be subjected to double recovery. On that basis, complete waiver of pre-deposit was granted and recovery was stayed for 180 days. Case-Laws Service Tax Wed, 18 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252598