2007 (6) TMI 32

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..... . 32/2004-ST and 1/2006-ST – Held that appellant contention was correct and allowed the appeal
[Order per: P.G. Chacko, Member (J)]. - After examining the records and hearing both sides, we are of the view that the appeal itself requires to be finally disposed of at this stage. Accordingly, after dispensing with predeposit, we take up the appeal. 2. In the impugned order, ld. Commissioner has .....

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..... -examined. These notifications exempt taxable services from so much of service tax as specified therein, irrespective of the person made liable to pay service tax. It is, therefore, clarified that any person who is made liable to pay service tax, while discharging service tax liability on such service, is entitled to avail of the benefit of exemption in terms of aforesaid Notifications No. 32/2004 .....

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