9911796707
TMI Blog2008 (2) TMI 248X X X X Extracts X X X X X X X X Extracts X X X X ..... acie, is applicable irrespective of the fact, whether the tax is paid by the “GTA” themselves or by the supplier of raw material or recipient of the raw material - duty payable, after taking into consideration the exemption Notification, has been paid – hence stay is granted - ST/744/2007 - ST/101/2008(PB), - Dated:- 12-2-2008 - Justice S.N. Jha, President and Shri M. Veeraiyan, Member (T) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tput service. The applicant is not contesting the main issue that, the credit of Service Tax paid by them cannot be used for payment of Service Tax relating to incoming transportation, but is claiming the benefit of Exemption Notification No. 32/2004-S.T. dated 3-12-2004, which provided for payment of Service Tax on a value equivalent to 25% of the gross amount charged from the customer by such "G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... prima facie , is applicable irrespective of the fact, whether the tax is paid by the "Goods Transport Agency" themselves or by the supplier of raw material or recipient of the raw material. We take note of the fact that the duty payable, after taking into consideration the exemption Notification, has been paid. 5. In the light of the above, we hold that the applicant has made out a strong, pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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