2009 (6) TMI 38

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.... Shri M.K.A.K. Mohiddin, JDR, for the Respondent [Order] - For the reasons recorded below, I waived pre-deposit of Rs.32,671/- together with interest and penalty of equal amount, and proceed to hear and decide the appeal itself.  Today, as the prayer of the appellants is for remand of the case for considering their claim to the benefit of Notification No.32/2004-ST dated 03.12.2004. 2. The....

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.... a goods carriage, from so much of the service tax as is in excess of the tax collected on a value equal to 25% of the gross amount charged from the customer by such GTA. The proviso to the notification stipulates that the benefit is not applicable if (a) the credit of duty paid on inputs or capital goods used for providing such taxable service has been taken and (b) the GTA has availed the benefi....