2009 (10) TMI 30

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..... ent. [Order per S.S. Kang, Vice President]. - Heard both sides. 2. Applicants filed this Application for waiver of pre-deposit of Service Tax of Rs.90,24,424/-(Rupees Ninety Lakhs Twenty Four Thousand Four Hundred and Twenty Four only) and interest and penalties. Applicants are manufacturer of cement and receiving GTA Services and being a recipient of GTA Service during the period January 2005 t .....

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..... that the service provider has not availed the credit and not availed the benefit of Notification No.12/2003 as they were not registered with the Revenue Authorities as provider of taxable service. 5. Learned Departmental Representative (SDR) appearing on behalf of the Revenue reiterates the findings of the adjudication order and submits that there was no declaration on the consignment notes that .....

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