2007 (12) TMI 24

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....mr(A)/Raj, dated 20-2-2007. 2. None appeared for the respondent. Heard the learned JDR. 3. The respondent availed services of Goods Transport Agency; as a consignee they paid freight for the incoming consignments and as deemed service provider paid the service tax; they have availed the benefit of Notification No. 32/2004-S.T., dated 3-12-2004 (effective from 1st January, 2005) by which they wer....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e of paying service tax does not depend upon the credit being taken on the service tax paid by the present respondent as consignee. 5.1 I have carefully considered the submissions. The Commissioner (Appeals) has allowed the appeal after recording his findings which are as follows : "8. Besides, on going through the overall facts and circumstances of case, as also the phrase employed in the provi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he Cenvat credit of the service tax on GTS services on the grounds that they are availing the benefit of the 75% abatement under Notification No. 32/2004-S.T., dated 3-12-2004 by the lower adjudicating authority is not justified and not sustainable." 5.2 In respect of tie Goods Transport Agency services, the service provider is undoubtedly goods transport agency. However, the liability to pay tax....