2007 (6) TMI 32

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.... and hearing both sides, we are of the view that the appeal itself requires to be finally disposed of at this stage. Accordingly, after dispensing with predeposit, we take up the appeal. 2. In the impugned order, ld. Commissioner has denied abatement under Notification No. 32/2004-S.T., dated 3-12-2004 to the appellants and demanded service tax on the full amount of 'gross value'. Ld. Commissio....

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....tax. It is, therefore, clarified that any person who is made liable to pay service tax, while discharging service tax liability on such service, is entitled to avail of the benefit of exemption in terms of aforesaid Notifications No. 32/2004-S.T., and No. 1 /2006-S.T., subject to fulfilment of the conditions prescribed therein by adopting the procedure prescribed vide para 31 of Circular No. B1/6/....