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TMI Blog2014 (10) TMI 732X X X X Extracts X X X X X X X X Extracts X X X X ..... ent under Notification No. 32/2004 would be available. As regards the second ground which is resulted in demand for service tax, the learned CA submits that once the service tax has been paid by the supplier of GTA services, the question of demand by the appellant does not arise. The demand has been confirmed only on the ground that according to the notification the service receiver is liable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case of Orma Granite Centre. In this case the demand for service tax comes to ₹ 1,73,005/- after taking into account the abatements which were allowed in the order-in-appeal. It was submitted by the learned AR that the issue relating to eligibility of abatement under Notification No. 32/2004 and decided by the Commissioner (Appeals) does not require any interference. He takes us through the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... md.)] wherein it was held that where the service provider has not taken registration, there is no need for the service receiver to show evidence that the service provider has not taken any credit and benefit of abatement under Notification No. 32/2004 would be available. As regards the second ground which is resulted in demand for service tax, the learned CA submits that once the service tax has b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mpelled to pay. Therefore in this case also the appeal has to be allowed. 4. In the result in all the 3 cases the appellants have made out a prima facie case in their favour for complete waiver of pre-deposit. Accordingly the requirement of pre-deposit is waived and stay against recovery is granted for a period of 180 days from the date of this order. (Operative portion of the order has been ..... X X X X Extracts X X X X X X X X Extracts X X X X
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