2018 (9) TMI 646

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....amesh Nair This appeal is filed against the order in appeal by which the demand of differential Service Tax confirmed by the original authority was upheld. The issue involved is that whether the appellant being deemed the service provider in respect of GTA service is entitled for exemption No. 32/2004-ST dated 03.12.2014. The case of the department is that though the appellant have obtained the d....

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..... Neral Paper Mills P.Ltd 2009(14) STR 374 (Tri.-Ahmd.) * CST, Ahd Vs. Cadila Pharmaceuticals Ltd, 2010(18) STR 611 (Tri. Ahmd) * CCE, Ghaziabad, Vs. Micromatic Grinding Technologies Ltd 2015 (25) STR 355 (Tri.Del) * CCE, Raipur, Vs. Prakash Industries Ltd., 2015 (40) STR 804 (Tri.Del.) * CCE, Patna Vs. H.T. Media, 2011 (23) STR 451 (Pat.) * CCE. Vapi Vs. Unimark Remedies Ltd. 2009 (15) ....

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....and capital goods used for providing taxable service and has also not availed benefit of notification No. 12/2003-Service Tax, dated 20-06-2003 (vide Notification No. 32/2004-Service Tax, dated 3-12-2004) it has been requested that in cases where liability for tax payment is on the consignor or consignee, the procedure as to how it should be confirmed by such consignor or consignee that the goods ....