https://www.taxtmi.com/caselaws?id=33228 The case involved an interpretation of Notification No. 34/04-S.T. regarding exemption from service tax on consignments based on the gross amount charged. The appellant argued that the ceiling amount should not apply to consignments transported in the same truck. The Commissioner (Appeals) upheld that tax applied when the gross value charged for an individual consignment exceeded Rs. 750/-. The appellant utilized Cenvat credit for discharging service tax liability on GTA service received. Due to conflicting Tribunal decisions, the predeposit was waived, and recovery of dues was stayed pending the final appeal decision. en-us Fri, 19 Sep 2008 00:00:00 +0530 Tue, 28 Apr 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33228 The case involved an interpretation of Notification No. 34/04-S.T. regarding exemption from service tax on consignments based on the gross amount charged. The appellant argued that the ceiling amount should not apply to consignments transported in the same truck. The Commissioner (Appeals) upheld that tax applied when the gross value charged for an individual consignment exceeded Rs. 750/-. The appellant utilized Cenvat credit for discharging service tax liability on GTA service received. Due to conflicting Tribunal decisions, the predeposit was waived, and recovery of dues was stayed pending the final appeal decision. Case-Laws Service Tax Fri, 19 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33228