2009 (9) TMI 300

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..... Notification No. 1/2006, dated 1.3.2006 providing for exemption from payment of service tax of Rs. 75 per cent of gross amount charged by GTAS. Lower authorities disallowed said exemption on ground that as per requirement of above notifications, goods transport operators had not given undertaking that credit of duty paid on inputs or capital goods used for providing such taxable service was not ta .....

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..... providing for exemption from payment of service tax of 75 per cent of the gross amount charged in respect of taxable services provided by a GTA to a customer has been disallowed on the ground that the conditions of the notification that credit of duty paid on inputs or capital goods used for providing such taxable service was not taken and that the benefit of Notification No. 12/2003-ST, dated 20- .....

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..... t of Notification No. 32/2004 could not have been denied on the ground contained in the impugned order. Since the amount of service tax involved is only Rs. 20,146 together with penalty and the assessees have not substantiated their case before the authorities below, I am of the view that it is not a fit case for admission. I, accordingly, dismiss the appeal as not maintainable along with the COD .....

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