2012 (9) TMI 167

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..... nt paid by them towards the goods transport agencies the matter need to be remanded back to the adjudicating authority to reconsider the issue afresh. - ST/691/11 - - - Dated:- 21-8-2012 - Mr. M.V. Ravindran, Mr. B.S.V. Murthy, JJ. For Appellant : Shri Mukund Chauhan, C.A. For Respondent : Shri P.R. Meena, A.R. Per : Mr. M.V. Ravindran; When this matter was called out, ld .....

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..... efit of Notification No.34/2004-ST dated 03.10.04 wherein, there is no liability to pay service tax arises if each consignment is less than an amount of Rs.750/-. It is his submission that they have submitted the entire records before the first appellate authority and the first appellate authority has not given any findings on this part. It is also seen that the assessee is also taking an alternat .....

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