2015 (4) TMI 496

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.... President (J) And R. K. Singh, Member (T),JJ. For the Appellant : Shri Prabhat Kumar, Adv. For the Respondent : Smt Suchitra Sharma, DR ORDER Per: R K Singh: The Stay Application along with Appeal has been filed against Order-in-Original NO.KNP-EXCUS-000-COM-013-13-14, dated 28.11.2013 in terms of which the following service tax demands have been confirmed alongwith interest and pe....

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....nded that these are procedural conditions and therefore the substantive benefit of the said exemption Notification cannot be denied. They cited several judgements in their support including the following:- (a) Union of India Vs. Grasim Industries [2006 (204) ELT 230 (Raj.) holding that the procedural lapse not to deny substantive benefit when substantive conditions satisfied. (b) Sambhaji Vs....

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....n the other hand stated that the conditions of Notification No.18/2009-ST are to be strictly construed and as regards GTA service the appellants have not produced any evidence that the said service was not received from a transport agency. 4. We have considered the contentions of both sides. Prima facie, we are of the view that the appellants have at least substantially satisfied the conditions....