2007 (7) TMI 46

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....es to be finally disposed of. Accordingly, after dispensing with predeposit, I take up the appeal. 2. During the period January-April, 2005, the appellants had received Goods Transport Agency (GTA) service. As required by the relevant provisions of law, they paid Service Tax on the freight incurred by them after availing the benefit of Notification No. 32/2004-ST. The said Notification allowed ab....

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.... with the result that the decision of the lower authority came to be affirmed. Hence the present appeal. 3. After examining the records and hearing both sides, I note that additional documents have been filed by the appellants in their endeavour to establish that the conditions of Notification No. 32/2004-ST have been duly com plied with and that they are entitled to the benefit of abatement. It ....