2009 (6) TMI 33

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....ri V.V. Hariharan, JCDR, for the respondent [Order per: Jyoti Balasundaram, Vice President] - For reasons recorded below, we waived predeposit of service tax of Rs. 18,44,828 plus education cess of Rs. 36,897/-, confirmed against the applicants and penalty of Rs.37,63,450/- under the provisions of Section 78 and Rs. 200/- per day or 2% of the tax per month whichever is greater, under the provisi....

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....he revenue that the assessees have not fulfilled the condition relating to: a) Non-availment of cenvat credit of service tax on inputs/capital goods or input service used for providing GTA service by the service provider b) The condition relating to non-availment of benefit under Notification No. 12/03-ST dated 20.06.03, by the Goods Transport Agency. 3. We find that the assessees had produced ....