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TMI Blog2010 (12) TMI 786X X X X Extracts X X X X X X X X Extracts X X X X ..... a recipient of the GTA service and discharged the service tax in terms of Section 68(2) of the Finance Act, 1994 - The assessee is entitled to the abatement denied to it as per the impugned order as per the decision in the case of Commissioner of Central Excise, Rajkot v. Sunhill Ceramics Pvt. Ltd. - (2007 -TMI - 3487 - CESTAT, AHMEDABAD) - Decided against the assessee. - E/668/2009-Mum - A/69/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h Notification No. 12/2003-S.T., dated 20-6-2003. The notification allowed abatement of 75% of the taxable value for the purpose of discharge of service tax under the category of GTA service on the condition that the service provider had not availed credit on inputs and capital goods and input services used for providing the service. Exemption is also subject to the condition that the service prov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es on the finding of the Tribunal in the case of Commissioner of Central Excise, Rajkot v. Sunhill Ceramics Pvt. Ltd. - 2008 (9) S.T.R. 530 (Tri. -Ahmd.), wherein the Tribunal has held as under : - 5.2 In respect of the Goods Transport Agency services, the service provider is undoubtedly goods transport agency. However, the liability to pay tax in certain cases has been shifted to either the co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is legal and proper. It is submitted that the appellants have already deposited 50% of the duty demand on direction of the Commissioner (Appeals) to decide their appeal. 3. The learned SDR reiterates the findings contained in the impugned order. 4. On a careful consideration of the facts of the case and rival submissions, I find considerable merit in the plea raised by the appellants. The r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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