2013 (12) TMI 1373

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Full Text of the Document

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....ER The dispute between the parties is as to the manner in which conditions of Notification No. 32/2004-S.T., dated 3-12-2004 are to be satisfied. The said notification grants relief of 75% of tax liability to GTA service provider, if following two conditions are followed :- (i) the credit of duty paid on inputs or capital goods used for providing such taxable service has been taken under the pro....