2009 (6) TMI 38

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..... ransport of goods by road in a goods carriage, from so much of the service tax as is in excess of the tax collected on a value equal to 25% of the gross amount charged from the customer by such GTA - transporter did not avail credit and the GTA did not avail the benefit of Notification No.12/2003 and hence they would be eligible to the above notification – matter remanded to decide afresh. - S/PD .....

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..... n GTA. Demand of service tax of Rs.32,671/- together with interest was confirmed against them by the Assistant Commissioner who also imposed a penalty equal to the tax amount, under the provisions of Section 76 of the Finance Act, 1994. Lower authority upheld the adjudication order; hence this appeal. 3. I have heard both sides. The plea of the appellants is that they are entitled to the ben .....

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..... d be eligible to the above notification. 4. I find that this plea was not raised by the assessees either before the original adjudicating authority or the lower appellate authority and this plea has been raised for the first time in the appeal before the Tribunal. However, since it is a legal plea it can raise even at the appellate stage. Since the plea is a new one, interest of justice req .....

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