2013 (12) TMI 973

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....vice tax payable by the applicant on GTA service as a recipient of service. The applicant has paid service tax after availing abatement as per Notification No.32/2004 dated 3.12.2004. Revenue's contention is that this notification is available only if the transporter had not availed CENVAT credit. No evidence to prove such fact has been produced by the applicant. 2. In the Memorandum of Appeal,....