2010 (7) TMI 702

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...., Vice-President. - Heard both sides. 2. The applicant filed this application for waiver of predeposit of service tax of Rs. 8,70,814 and penalty. The demand is confirmed after denying benefit of Notification 32/04-ST dated 3-12-2004 on the ground that the abatement of 75 per cent on the total freight charges in respect of the service provided by a goods transport agency to a customer in rel....

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....ation by the Superintendent, the appellants produced certain consignment notes which were accepted by the Superintendent on the ground that the verification report has also been relied upon by the adjudicating authority. The appellants also fairly admitted that in respect of 475 consignment notes, the appellants failed to produced the same. The contention is that as the appellants are having consi....