2008 (2) TMI 248

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Handa, Consultant, for the Appellant. Shri R. K. Verma, DR, for the Respondent. [Order per: M. Veeraiyan, Member (T)]. - Heard both sides on the stay petition. 2. The applicant is a manufacturer of excisable goods and is paying Service Tax on the services rendered by "Goods Transport Agency" as a recipient of input services. They were taking credit of Service Tax so paid by them and util....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Agency". 3. The learned DR submits that they are not the provider of taxable service of "Goods Transport Agency" and, therefore, not eligible for the concession under Exemption Notification No. 32/2004-S.T. 4. After hearing both sides, we are of the, prima facie, view that the exemption granted under Notification No. 32/2004-S.T. is for the taxable service provided by a "Goods Transport Agen....