TaxTMI 
TaxTMI 
2013 (11) TMI 1455
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....UDGEMENT Per P.K. Das As the issue lies in a narrow compass, after disposing the stay application, we proceed to dispose of the appeal itself. 2. Heard both sides and perused the records. 3. The appellant is a dealer of excisable goods. The dispute relates to demand of service tax on Goods Transport Agency (GTA) service. The learned counsel submits that abatement under Notification No. 32/200....
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....tion before Commissioner (Appeal). In the stay application, the Commissioner (Appeals) directed them to predeposit 50% of tax and penalty. The applicant deposited Rs.2,47,965/- and filed a modification application. Commissioner (Appeals) without considering the modification application dismissed the appeal. 4. The learned AR on behalf of the Revenue submits that the Commissioner (Appeals) had giv....
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.... Tax, dated 3-12-2004). It has been requested that in cases where liability for tax payment is on the consignor or consignee, the procedure as to how it should be confirmed by such consignor or consignee that the goods transport agency has not availed credit or benefit of notification No. 12/2003-Service Tax may be prescribed. In such cases it is clarified that a declaration by the goods transport....
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.... the learned authorities under the Act to consider other mode and manner of evidence to consider the claims of the benefit of abatement. Sample copies of the certificates issued by the G.T.A., which were furnished before the learned Adjudicating Officer while claiming refund, are on record, and appears to the effect that such abatement had not been claimed by G.T.A. We are of the view that the sam....