2009 (1) TMI 745

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..... s (P) Ltd. seeking waiver of pre-deposit of service tax of an amount of Rs. 44,663/- found to be due on Goods Transport Agency Service ( GTA service for short) availed by them during the period 1/2005 to 6/2005. 2. Heard both sides. The consistent case of the appellants has been that the impugned demand was raised on them under the head GTA service for freight incurred for transport of thei .....

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..... le to service tax. The appellant relies on a decision of this Tribunal in the case of Mangal Singh v. Commissioner of Central Excise, Jaipur-I reported in 2008 (11) S.T.R. 17 (Tri. - Del.) wherein a penalty imposed for failing to file service tax returns on the appellant classified as a provider of service under the head manpower recruitment or supply agency services was vacated on the ground th .....

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