2012 (10) TMI 221

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....e. Per: M.V. Ravindran: When this Stay Petition is called, ld.Counsel submits that he is seeking remand of the matter as the adjudicating authority has not considered one of the major points raised by them, for which they could not produce the evidences before the authorities within the time as has been given. 2. On perusal of the Stay Petition and submissions made by both sides, we find ....

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....of Business Auxiliary Service and thirdly the appellant is required to discharge the Service Tax liability on the GTA services as they have received the vehicles from the manufacturer on the invoices which included the freight amount. 4. We find strong force in the contentions raised by the ld.Counsel that all these three pleas needs to be gone in detail with the factual verification of the rec....