2012 (8) TMI 562

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.... hearing Id. AR appearing for Revenue, we find that the proceedings were initiated against the respondent for recovery of service tax on the ground that 75% abatement is not available to them as there is no certificate of GTA in terms of Notification No. 32/04. While adjudicating Asstt. Commissioner allowed the benefit of abatement, confirmed the demand of Rs.44,437/- by rejecting respondent's ple....