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TMI Blog2008 (10) TMI 147X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice Tax under Notification No. 32/2004 – since appellant had produced the certificate from the service provider (transporter), about non-availment of input or capital gods credit, benefit of notification is admissible - when the department noticed the lapse, they registered themselves under the category of GTA services – respondent paid tax on being pointed out, there was no mala fide on the par ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ices provided under Section 68 (2) of the Finance Act. Initially, they had not registered. However, when the department noticed the lapse, they registered themselves under the category of GTA services. They paid the Service Tax availing the benefit of Notification No. 32/2004 which enabled them to pay Service Tax on the value of 25% of freight paid to the transporter. Revenue proceeded against the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roduced before the Commissioner (A) are only on account of after thought. 5. The learned advocate brought to my notice the decision of the West Zonal Bench of the Tribunal in the case of CCE, Rajkot Vs. Advance Diesel Engineering (P,) Ltd. - 2008 (84) RLT 679 (CESTAT-Ahmd.)=2008 (10) STR 201 (Tri.-Ahmedabad) wherein a similar situation was dealt with. In the said decision, the Tribunal approved t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... E, Coimbatore - 2006 (76) RLT 922 (CESTAT-Che.)=2006 (3) STR 736 (Tri.-Chennai) (iii) CCE, Kolkata-I Vs. M/s Pioneer Plastic Products - 2005-TIOL-1175-CESTAT-KOL. (iv) CCE, Mumbai Vs. Top Detective & Security Services Pvt. Ltd. - 2006 (3) STR 443 (Tri.-Mumbai) (v) Heera Metals Ltd. Vs. CST, Kolkata-I - 2006 (75) RLT 600 (ESTAT-Kol.)=2006 (4) STR 540 (Tri.-Kolkata) (vi) The Financers Vs. CCE, J ..... X X X X Extracts X X X X X X X X Extracts X X X X
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