2009 (1) TMI 743

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..... and stay of recovery of dues adjudged against them by the original authority and sustained in the impugned order. The original authority had demanded service tax of Rs. 1,42,460/- found to have been due from the applicants towards service rendered under the category Goods Transport Agency (GTA) during the period 1-4-2005 to 28-2-2006. Applicable interest on the tax due was also demanded. Equal a .....

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..... ct, 1860 (21 of 1860) or any other law corresponding to that Act in force in any part of India; (e) any cooperative society established by or under any other law; (f) any dealer of excisable goods, who is registered under the Central Excise Act, 1944 (1 of 1944) or rules made thereunder or; (g) any body corporate established, or a partnership firm registered, by or under any law; Any perso .....

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..... ow-cause notice. He invites my attention to para 3.2 of the show-cause notice :- 3.2 As per Rule 2(1)(d) sub-clause (v) of Service Tax Rules, 1994 amended vide Notification 35/2004-Service Tax dated 3-12-2004, the person responsible for paying service tax in relation to taxable service provided by a goods transport operator where the consignor and the consignee of goods is a factory, company, c .....

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