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2009 (9) TMI 186 - AT - Service TaxGTA service- exemption - This application is filed by the Revenue seeking stay of the operation of the orders impugned, which had vacated demand of Service Tax towards irregular exemption availed under Notification No. 32/2004-.S.T., dt. 3-12-2004. We find that the Commissioner (Appeals) vacated the demands raised by the original adjudicating authority on the basis that the impugned service had been provided by lorry owners and not by goods transport agency. In the circumstances, we do not find it necessary to interfere with the impugned orders at this stage and reject the stay petition filed by the Revenue as devoid of merit.
The Appellate Tribunal CESTAT, Bangalore rejected the Revenue's stay petition regarding the demand of Service Tax under Notification No. 32/2004-S.T., as the service was provided by lorry owners and not a goods transport agency. The Tribunal found no merit in the Revenue's petition and upheld the orders vacating the demand.
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