2010 (5) TMI 237

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....Appellant. Shri Manish Mohan, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - The appellants have obtained the requisite clearance from the Committee on Disputes. They are aggrieved by demand of service tax of over Rs. 1 crore which has been raised on them in respect of 'Goods Transport Agency' (GTA) service which was received by them from various transporting agencies for ....

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....round that the condition specified in the proviso to the notification was not satisfied. 2. After hearing both sides, it appears to us that the adjudicating authority made out a new case against the assessee not contemplated in the show-cause notice. We have also heard both sides with regard to the various circulars issued by the CBEC in respect of exemption notifications issued for the benefit....