2010 (5) TMI 237

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..... ed that the benefit of the notification would be extended only to service providers. Held that- the demand of differential tax raised on the appellant is on a ground beyond the scope of the show-cause notice. Accordingly, there will be waiver of pre-deposit and stay of recovery in respect of the amounts of service tax, interest and penalty. - ST/116/2009 - S/107/2010-WZB/C-II/CSTB, - Dated:- 10- .....

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..... llant as service recipient. It was alleged that the benefit of the notification would be extended only to service providers. The appellant had paid service tax on 25% of the freight amount by claiming the benefit of the said notification. In adjudication of the show-cause notice, the learned Commissioner accepted the assessee's contention that the benefit of notification was not liable to be denie .....

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