2009 (9) TMI 611 - AT - Service Tax

Stay order GTA service - service had been provided by lorry owners and not by goods transport agency order set aside Application rejected

Summary

The Appellate Tribunal CESTAT, Bangalore rejected the Revenue's stay petition regarding a demand of Service Tax under Notification No. 32/2004-S.T. The demand was vacated as the service was provided by lorry owners, not a goods transport agency. The Tribunal found no merit in the Revenue's petition and rejected it.