2008 (3) TMI 241

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..... iling abatement holding the person paying tax is not relevant - decision of the Commissioner is, prima facie, contrary to the clear proposal in the SCN - waiver and stay of recovery of dues given - ST/767/2008 - ST/114/2008-(PB), - Dated:- 25-3-2008 - Justice S.N. Jha, President and Shri M. Veeraiyan, Member (T) Shri Rajesh Chibber, Advocate, for the Appellant. Shri R. K. Verma, DR, .....

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..... r (Appeals) conceded the plea of the appellant in so far as it relates to their claim that even as recipient of services they are eligible for benefit of Notification No. 34/2004. Commissioner (Appeals) allowed the plea holding that the said exemption was in respect of services and did not as to who paid the service tax. However, she ordered that while paying duty in terms of Notification No. 34/2 .....

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