2014 (3) TMI 144

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....y, AC (AR) PER : D M Misra This is an application seeking waiver of pre-deposit of service tax of Rs.1,27,01,250/- and equal amount of penalty imposed under Section 78 and penalties and under various other provisions of Finance Act, 1994. 2. Ld. Advocate Shri Hardik P. Modh for the applicant has submitted that during the relevant period from May, 2005 to February, 2008, the applicant had ....

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....ions from the respective goods transport agency indicating in the said declaration that during the relevant period, neither cenvat credit nor the benefit of Notification No.12/2003-ST dt.1.3.2003 was availed by the respective GTAs. It is his submission that even though the declarations were produced before the Ld. Commissioner, the same were not accepted on the ground that the declarations were no....

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.... be disposed off at this stage. Consequently, the appeal is taken up for disposal with the consent of both sides. We find that the applicant had produced necessary declaration in support of their claim of abatement under Notification No. 32/2004-ST dated 03.12.2004, as amended. However, the Ld. Commissioner has, inter alia observed that the original copies of relevant documents were not produced b....