2009 (5) TMI 340

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..... for the Respondent. [Order per: S.S. Kang, Vice-President]. - Heard both sides. 2. The applicant filed this application for waiver of pre-deposit amount of service tax of Rs. 70,14,087/- and penalties. The demand is confirmed after denying the benefit of Notification No. 34/04 on the ground that the applicant had not proved that the GTA service provider has not availed credit in respect of input .....

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..... 26 (Tri.-Delhi). 4. The contention of Revenue is that as applicants are availing the benefit of Notification therefore the onus is on the applicant to prove that the conditions are fulfilled. In the present case the same stamp is on all the documents on the strength of which credit has been availed and the service providers are different therefore the demand is rightfully confirmed that the condi .....

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