2013 (12) TMI 857

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.... This is an application seeking waiver of pre-deposit of Service Tax of Rs.43,500/- and penalty of Rs.43,562/-. 2. Shri Avijit Bhandary, Ld. A.C.A. for the applicant has submitted that both the lower authorities have denied the benefit of abatement of 75% while making payment of Service Tax on the GTA service. The Ld. A.C.A. submitted that they have furnished the details in the letterheads o....

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....ith consent of both the sides we take up the appeal itself for disposal. 5. We find that the issue involved in the present case is admissibility of abatement of 75% from the gross taxable value of the GTA services received by the applicant under Notification No.32/2004 dated 03.12.2004. The case of the Appellant is that though they have produced before the lower authorities the declaration from....