2011 (2) TMI 328

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..... e find that the Notification No. 34/2004-S.T., dated 3-12-2004 has not intended to give exemption with reference to the person paying tax - while the ld. Commissioner came to the conclusion that the notification No. 34/2004-S.T. is not applicable he still proceeded to decide the matter under Notification No. 32/2004-S.T., dated 3-12-2004 for which party was not put to notice - There is no reason w .....

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..... /2004-S.T. services rendered by GTA is exempt if the gross amount charged on consignments transported in a goods carriage does not exceed Rs. 1500/-. This exemption is for "service provided by a goods transport agency". The exemption makes no mention of the person paying tax. So the exemption should be available to service provided by goods transport agency even in situation where the recipient is .....

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..... Notification No. 34/2004-S.T., dated 3-12-2004 has not intended to give exemption with reference to the person paying tax. We do appreciate that the expression 'mutatis mutandis' is not appearing in the notification. But spirit of the notification is to be understood keeping in view the social philosophy attached to the notification. Prescription of the small value limit to the transport cost ind .....

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