2008 (9) TMI 205 - AT - Service Tax

GTA services availed by manufacturer for receiving the inputs in impugned order held that w.e.f.19-4-2006 service tax payable by them only through cash appellant contending that tribunal in case of Prakash Industries Ltd. holding that output service would include any taxable service provided and term provider of taxable service include a person liable for paying Service tax in terms of Rule 2(r) of CCR - prima facie case for waiver of the dues stay granted

Summary

The Appellate Tribunal CESTAT NEW DELHI heard a Stay Application regarding service tax on GTA services received by a manufacturer of excisable goods. The applicant was granted a waiver of pre-deposit and stay on recovery of dues until the appeal's disposal based on a prima facie case made out. (2008 (9) TMI 205 - CESTAT NEW DELHI)