2019 (3) TMI 1394

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.... Shri. S. Ramachandran, Consultant for the Appellant Shri. K. Veerabhadra Reddy, ADC (AR) for the Respondent ORDER Per Bench : Brief facts are that the appellants are a partnership firm dealing with the trading of Articles of Iron and Steel. While procuring goods to their firm, they paid freight charges for the services under Goods Transport Agency (GTA) availed by them. 2. On verif....

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....2004 as well as of 75% abatement under Notification No. 01/2006-ST dated 01.03.2006, the authorities below have not granted the said reliefs; only the cum-tax plea was considered by the adjudicating authority. He submitted that due to the lapse of time, the appellant has not been able to trace the documents. That during the relevant period, there was much confusion as to the payment of service tax....