2013 (12) TMI 857

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....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 of the respective transport agency, before th....

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....eal 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 the respective transporters stating that the cond....