2019 (11) TMI 615

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...., Advocate For the Appellant Mr. K. Murali, AR For the Respondent ORDER Per : V. Padmanabhan The present appeal is directed against the Order-in-appeal No.18/2009-ST dated 10.2.2009. the appellant is a manufacturer of excisable goods and received services in the form of Goods Transport Agency service. The appellant was required to discharge service tax on the GTA service received by th....

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....oth sides and perusal of the records, we note that the issue in dispute is the claim of abatement by the appellant to the extent of 75% in terms of Notification No.32/2004 dated 3.12.2004. After considering various case laws relied upon by the appellant, it is seen that the issue is no more res integra and stands settled in favour of the appellant in the case of Lykes Line Ltd. Vs. CST, Mumbai: 20....