2010 (12) TMI 900

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.... : P.G. Chacko, Member (J)]. - In this application, the prayer is to grant waiver of pre-deposit and stay of recovery in respect of service tax and education cess totalling to Rs. 4,94,236/- and also in respect of penalties imposed on the appellant under various provisions of the Finance Act, 1994. The original authority had dropped the department's proposals, but the revisionary authority conf....

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..../-. In the present appeal, the assessee submits that they are eligible for exemption inasmuch as the gross amount charged on each consignment of husk transported to the factory did not exceed Rs. 1500/-. 3. The learned Jt. CDR submits that exemption is admissible only where the gross amount charged on each consignment of husk transported did not exceed Rs. 750/-. He points out that, in the....

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....ved in transportation of goods by individual goods transport operators. Jt. CDR points out, this issue is pending decision of the High Court of Andhra Pradesh. We further note that, even if the benefit of Notification No. 34/2004-S.T., dated 3-12-2004 is held to be inadmissible to the appellant, they can still claim the benefit of Notification No. 32/2004-ST which grants abatement from taxable val....