2012 (9) TMI 167

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.... When this matter was called out, ld. C.A. submits that the issue involved in this case lies in a narrow compass, the appellant had claimed the benefit of notification No.32/04-ST for non discharge of service tax liability on the services of goods transport agency received by them from various transporters.   2. On perusal of the records, we find it so. Accordingly, we allow the stay pet....

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.... seen that the assessee is also taking an alternative plea of eligibility for abatement of 75% of the value of the amount paid by them towards the goods transport agencies. We find that the adjudicating authority has disposed the show cause notice without considering the submissions of the appellant. In our view both these points of the assessee regarding the eligibility to Notification 34/2004-ST....