2013 (12) TMI 973

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n at a later stage. Most of the transport operators are individuals who are registered for payment of any service tax or excise duty. Since this condition is with reference to the transporter and not with reference to applicant, the applicant should be given more time to produce necessary evidence. Therefore, at the present stage, we consider it proper to waive the requirement of predeposit of due .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... plicant has pleaded that they are registered for payment of service tax centrally at Alleppey, and hence the proceeding initiated at Tuticorin by a different Commissionerate is not sustainable. 3. The learned AR submits that the centralized registration was taken subsequent to the issue of show-cause notice. Therefore, the centralized registration will not help the applicant in avoiding the tax .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X