2009 (6) TMI 386 - AT - Service Tax

GTA service claim for exemption udner Notification No. 34/2004-S.T., dated 3-12-2004.- contention of the Applicants is that they are receiving the GTA Service and pay the Service Tax where the gross amount charged by the Service Provider is more than Rs. 1500.00. The dispute is in respect of the amounts paid to the Service Provider, which are less than Rs. 1500.00. The contention is that as per the Notification, the exemption will be given only where the gross amount charged on the consignments transported in Goods Carriage does not exceed Rs. 1500.00. Applicants also relied on the invoices issued by the Service Provider, whereby the amount charged for service was less than Rs. 1500.00. - We find that as per the invoices issued by the Service Provider, the amount charged was less than Rs. 1500.00. Therefore, prima facie, the Applicants have made out a case in their favour. Stay is granted

Summary

The Appellate Tribunal CESTAT, Kolkata granted waiver of pre-deposit of Service Tax and penalty to the Applicants. The dispute was regarding the denial of benefit of Notification No. 34/2004-S.T. The Tribunal found that the amount charged by the Service Provider was less than Rs. 1500. Therefore, the Applicants were granted relief and recovery of the amount was stayed during the appeal.