2013 (12) TMI 322

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..... ORDER The prayer in the application is to dispense with the condition of pre-deposit of service tax of Rs. 12,57,530/- and Rs. 18,87,113/- and penalty imposed upon the applicant/appellant under various sections of Finance Act, 1994. 2. After hearing both sides, we find that the appellants are engaged in the manufacture of metal containers. They were also availing services of GTA for outw....

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....e not liable to pay any service tax. As regards payment of service tax on outward transportation of the goods, the same is denied to the appellants on the ground that they have not filed declaration from the transporter saying that they have not availed the benefit of modvat credit. 3. On the first ground, we find that the appellants have a good case on merits inasmuch as the supplier of the....