2013 (2) TMI 77

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....hri Manoj Kutty, A.R. Per: Mr. M.V. Ravindran: This stay petition is filed for the waiver of pre-deposit of service tax of Rs. 2,17,92,200/- and penalties imposed under various sections of Finance Act, 1994. 2. The above said amounts have been confirmed with interest and penalties imposed on the ground that appellant has improperly availed the benefit of notification No. 32/2004-ST, by cl....

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....nate Bench of the Tribunal in the case of Arani Agro Oil Industries Limited vs. CCE, Visakhapatnam -2010, we reproduce the said ratio as under:-     "2. The appellant herein had availed services classified under 'Goods Transport Agency' during the period January, 2005 to February, 2006. The impugned order denied the benefit of Notification Nos. 32/2004-ST dated 03.12.2004 and 01/....

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....ent. The demand is confirmed with effect from September, 2005 for the reason that the CBEC had issued a Circular requiring the appellants to have the declaration of the service provider endorsed on each consignment note. The learned Counsel, reiterating the grounds raised in the appeal, submits that the same dispute has been settled in favour of the assessee in a number of decisions of the Tribuna....

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....ot availing cenvat scheme to qualify for the disputed benefit. Moreover, the benefit is denied for the reason that declaration of GTA as regards not availing the Cenvat credit was not available on each consignment note. We find that there is no such condition in the notification. Notification benefit should be allowed also for the period after issue of Circular based on the consolidated declaratio....