2010 (12) TMI 369

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....akesh Kumar, Judicial Member. - Though this matter has been listed for hearing of stay application, after hearing the same for some time we are of the view that there is no point in keeping this appeal pending and accordingly the same is taken up for final disposal after waiving the pre-deposit. The facts leading to this appeal and stay application are, in brief, as under.   1.1 The app....

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....ort Agency (GTA) from whom the service has been received, has not availed Cenvat credit and has not availed the benefit of exemption under Notification No. 12/03-ST dated 20-6-2003, had not been satisfied. It is on this basis that a show cause notice was issued to the appellant for demand of service tax amounting to Rs. 34,749 alongwith interest and imposition of penalty on them under section 76. ....

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....ort Agencies on their letter heads, the same was not accepted on the ground that such declarations should have made on each consignment note. It is against this order of the Commissioner (Appeals) that the present appeal and stay application have been filed.   2. Heard both the sides. 2.1 Shri Akhil Gupta, C.A., the learned counsel for the appellant, pleaded that the conditions of the N....

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..... 12/03-ST are sufficient for permitting the benefit of exemption under Notification No. 32/04-ST and 1/06-ST and that in view of this, the Commissioner (Appeals)'s order is not correct.   2.2 Shri Amrish Jain, the learned Departmental Representative defended the impugned order reiterating the Commissioner (Appeals)'s findings.   3. We have carefully considered the submissions from....