2008 (3) TMI 175

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....ri R.C. Sankhala, DR, for the Respondent. [Order per Justice S.N. Jha, President]. - This appeal has come up for hearing on the point of waiver of pre-deposit and stay. In terms of the impugned order, the appellant is required to pre-deposit Service Tax of Rs. 1,28,23,633/- in cash and interest on the amount. The issue involved in this appeal is whether Cenvat credit could be availed of the dut....

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....ient of service from goods transport agency, the appellant is liable to pay Service tax by virtue of notification under Section 68(2) of the Finance Act, 1994. If the appellant is the person liable to pay Service tax, he would be deemed to be provider of taxable service by fiction of law and, therefore, the service provided by him will be deemed to be an output service under Rule 2 of the Rules. T....