2009 (1) TMI 745

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....for the Respondent. ORDER This is an application filed by M/s. KMB Granites (P) Ltd. seeking waiver of pre-deposit of service tax of an amount of Rs. 44,663/- found to be due on 'Goods Transport Agency Service' ('GTA service' for short) availed by them during the period 1/2005 to 6/2005. 2. Heard both sides. The consistent case of the appellants has been that the impugned demand was raise....

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....tuting 'commercial concern' with 'any person' the impugned services became exigible to service tax. The appellant relies on a decision of this Tribunal in the case of Mangal Singh v. Commissioner of Central Excise, Jaipur-I reported in 2008 (11) S.T.R. 17 (Tri. - Del.) wherein a penalty imposed for failing to file service tax returns on the appellant classified as a provider of service under the h....