2007 (7) TMI 46

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....iew that the appeal itself requires 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-S....

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....er but the same were also rejected, 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 enti....