2013 (12) TMI 1072

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.... filed seeking waiver of pre-deposit of penalty of Rs.5,000/- or Rs.200/- per day for not obtaining Service Tax Registration in case of GTA Service. It is the contention of the Applicant that they had obtained the Registration on 28.10.2004 from the Superintendent of Central Excise, Range-III, Durgapur-III Division for maintenance and repair services. Later on, they sought the incorporation of GTA....

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....tion on 02.07.2009. In view of this categorical finding of the Commissioner (Appeals), it can be concluded that the Applicant did not obtain the Service Tax Registration before providing GTA Services. 3. Heard both the sides and perused the records. The dispute in this case is of not taking the Service Tax Registration for the GTA Services. In this regard, the Applicant has placed before me a cop....