2011 (10) TMI 86

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..... for the Respondent Per Archana Wadhwa (for the Bench): After dispensing with the condition of pre-deposit of Service Tax of Rs. 4,34,000/- and penalties of identical amount, we proceed to deposit the appeal itself inasmuch as the short issue is involved. The applicants are discharging service tax liability as recipient of GTA services. The Notification  No. 32/04-ST grants abatement to t .....

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..... d every consignment note. Even one consolidated certificate by the transporter would satisfy the condition of the notification. He, however, fairly agrees that even such certificate could not be produced before the lower authorities, though the same stands procured by them now and they are now not in a position to produce the same before the adjudicating authority. 3. In view of the submissions .....

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