AI Drafter - (New and Powerful) 
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter. 
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TaxTMI 
2013 (12) TMI 730
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....mar, Advocates, for the Appellant. Shri Amrish Jain, SDR, for the Respondent. ORDER After dispensing with condition of pre-deposit of service tax and penalty involved in both the appeals, we proceed to decide appeal itself inasmuch as the issue involved lies in a narrow compass. 2. The appellants have discharged service tax liability as recipient of GTA service so availed by them.....
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....ilment of Cenvat credit on inputs etc. or non-availment of the benefit of Notification No. 12/2003-S.T., dated 20-6-2003 related to service provider i.e. transporter. Availment of credit by the service recipient cannot be held to be ground for denial of the benefit of Notification No. 32/2004-S.T. In this regards, reference can be made to the following decisions :- 1. In....