2013 (1) TMI 404

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..... of Notification No. 34/2004-ST. Finding strong force in the contentions raised by the Chartered Accountant that in respect of an identical issue, in the case of Essel Mining & Industries Limited [2009 (6) TMI 386 - CESTAT, KOLKATA] the coordinate bench of the Tribunal has granted an unconditional stay where the gross amount charged by the service provider is Rs. 1500/- or less - appellant has .....

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..... d transported to their premises, can be considered, for the benefit of Notification No. 34/2004-ST dated 03.12.2004. Learned Chartered Accountant submits that in respect of the very same assessee, for the subsequent period, lower authority i.e. the very same first appellate authority has held that the appellant is eligible for the benefit of Notification No. 34/2004-ST while in this case, the same .....

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