https://www.taxtmi.com/caselaws?id=30412 The abatement under Exemption Notification No. 32/2004-S.T. for Goods Transport Agency service was treated as attaching to the taxable service itself, so the tax burden could arise on different persons depending on who bore the freight. On a prima facie view, the benefit was not confined to cases where the Goods Transport Agency directly paid the tax, and the amount payable after applying the exemption had already been paid. The applicant therefore established a strong prima facie case for waiver of the balance duty and penalty, and the stay petition was allowed unconditionally. en-us Tue, 12 Feb 2008 00:00:00 +0530 Wed, 08 Oct 2008 13:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30412 The abatement under Exemption Notification No. 32/2004-S.T. for Goods Transport Agency service was treated as attaching to the taxable service itself, so the tax burden could arise on different persons depending on who bore the freight. On a prima facie view, the benefit was not confined to cases where the Goods Transport Agency directly paid the tax, and the amount payable after applying the exemption had already been paid. The applicant therefore established a strong prima facie case for waiver of the balance duty and penalty, and the stay petition was allowed unconditionally. Case-Laws Service Tax Tue, 12 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30412