2011 (2) TMI 25

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....aram   For reasons recorded below, we waive predeposit of service tax together with interest and penalty and proceed to decide the appeal itself at this stage with the consent of both sides as the issue lies within a narrow compass.   2. The assessees had availed goods transport agency service and the exemption contained in Notification No.32/2004 dt. 2.12.2004 for the purpose of payin....