2009 (6) TMI 998 - AT - Service Tax

Summary

The Appellate Tribunal CESTAT Ahmedabad allowed the stay petition unconditionally for a case involving service tax on GTA services. The appellant availed 75% abatement but was denied it due to lack of declaration on non-availment of cenvat credit by the service provider. The Tribunal waived the penalty imposed during the appeal, citing a previous case where abatement was allowed even without a declaration.