2008 (3) TMI 241

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..... Respondent. [Order per : M. Veeraiyan, Member (T)]. - Heard both sides on the stay petition. 2. The applicant a recipient of services of  "Goods Transport Agency" was paying service tax in view of deeming provision of making the recipient responsible for paying the tax. A show cause notice was issued proposing to deny the benefit of Notification No. 4/2004-ST dated 3-2-2004 on the ground t .....

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..... ppellant has to pay duty without availing the benefit of Notification No. 32/2004 which envisages payment of service tax only on 25% of the gross value of services. 3. We have carefully considered the submissions. The decision of the Commissioner (Appeals) is, prima facie, contrary to the clear proposal in the show cause notice and has the effect of making out a case on totally new grounds which .....

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