2012 (8) TMI 207

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..... cial Member - After dispensing with the condition of pre-deposit of service tax of Rs.1,52,403/- and penalty of identical amount, we proceed to decide the appeal itself inasmuch as the disputed issue stands covered by various precedent decisions of the Tribunal. 2. The said service tax stands confirmed on the ground that the appellants who were liable to discharge service tax on the GTA service .....

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..... claration, the certificate given by the transporters are sufficient. Ld. Advocate submits that they have produced the said certificates now before the Tribunal. However, he fairly agrees that the same were not produced before the lower authorities. The reference to various decisions can be made as under: (i)  Paliwal Home Furnishing v. CST [2011] 31 STT 133 (New Delhi-Cestat) (Mag.) (ii) &n .....

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