2010 (9) TMI 349

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....i Bipin Garg, Advocate, for the Appellant. Shri I. Baig, DR, for the Respondent. [Order per : D.N. Panda, Member (J).]. - This stay application is against the demand that arose rejecting the appeal of the appellants by the learned Commissioner (Appeals). There was service tax demand of Rs. 6,42,640/- with equal amount of penalty under Section 78 of the Finance Act, 1994 (hereinafter refer....

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....Transport Agency had not availed the credit of duty paid on inputs for providing taxable service and also there was no proof whether benefit under notification No. 12/2003-ST dated20th June, 2003availed. 2. Challenging the action of the appellate authority, learned Counsel appearing on behalf of the appellants submitted that the appellants had not received service from Goods Transport Agen....