2009 (7) TMI 1072

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..... ORDER In this case, the service tax has been confirmed on the assessees on the ground that they had paid service tax for goods transport service from their Cenvat credit amount which according to the revenue is not permitted and for the reason that the assessees had not filed the declaration from the goods transport agency that they had not availed the benefit of Notification No. 12/03-S.T....

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....urpose of consideration of the declaration that the goods transport agency had not availed the benefit of Notification No. 12/03, the case is remitted to the adjudicating authority who shall satisfy himself about the particulars contained in the declaration and pass appropriate orders in accordance with law. 4. The appellants submits that there can be no levy of interest upon them for the reaso....