2012 (8) TMI 562

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... adjudicated on benefit under Notification No. 32/04 - Held that:- Disputed issue was not any reference to claim of abatement which already allowed by the Asstt. Commissioner. Dispute before the Commissioner(Appeals) related to the actual payment of service tax of GTA service provider. Since, disputed issue does not stands considered and decided by the appellant authority, matter remanded back to .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ating authority observed that the respondents have not produced any evidence on record to show the discharge of said service tax liability. 2. On appeal against the above order, Commissioner(Appeals) observed that in as much as the GTA service provider had made a declaration on the invoices at GRs issued by them that is sufficient for the purpose of abatement in terms of Notification No. 32/04 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X