2018 (9) TMI 646

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....itina Nagori (A.R.) ORDER Per: Ramesh 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 ....

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....ills. Pvt.Ltd 2010(20) STR 601 (Guj) • CCE, Vapi Vs. 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.) â....

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.... 75% in taxable service of goods transport 31.1 by road is available on the condition that the goods transport agency has not availed credit inputs 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 liabi....