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TMI Blog2018 (8) TMI 1516X X X X Extracts X X X X X X X X Extracts X X X X ..... sued any consignment note, and they are eligible for abatement of 75% of the amount of the freight paid by them to GTA - Held that:- The appeal filed by the appellant is devoid of any evidences as to the claim of the appellant that they did not avail services of goods transport agency but owners of the individual tax to whom they have paid freight charges. Appeal memoranda is also devoid of any ev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appeal is of May, 2009, we take up the same for disposal even in the absence of any representation from the appellant. 3. Heard the Learned Departmental Representative and perused the records. 4. On perusal of records, it is noticed that the issue is regarding service tax liability on the GTA services. The claim of the appellant before the lower authorities is that they are not liable for tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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