2010 (5) TMI 372

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.... for the Appellant. ShriI. Baig, DR, for the Respondent. [Order]. - This is an application for waiver from the requirement of pre-deposit of Service tax demand of Rs. 1,21,445/- and penalty of Rs. 1,000/- under Section 77 upheld by the Commissioner (Appeals) vide order-in-Appeal No. 3-4/ST/APPL/CHD-II/09 dt. 30-4-09. 2. The Appellants are engaged in the manufacture of excisable g....

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....t GTA service, which was availed for transportation of the inputs upto the Appellant's factory, cannot be treated as their "output service", just because the Appellants, as per the provisions of the notification issued under Section 68(2) of Finance Act, 1994, read with Rule 2(1)(d)(v) of Service Tax Rules,1994, are required to pay the service tax in respect of the same. It is on this basis that a....

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.... order that the present appeal and stay application have been filed. 3.The Appellant vide letter dt. 15-4-10 have requested for decision of the stay application on merit. 3.1 Heard Shri I. Baig learned DR who pleaded that the Appellant, who are required to pay service tax as service receiver in terms of the provisions of the notification issued under Section 68(2) of the Finance Act, 1....

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.... PLA not through Cenvat credit account. 4.I have carefully considered the submissions of the Appellant in their letter dt. 15-4-10 and also the grounds of appeal and also the submission made by the learned DR. The service tax on the GTA service is required to be paid by the service receiver only in terms of the Notification issued under Section 68(2) of the Finance Act, 1994 read with Rule 2(1)....