T.K. Jayaraman, Technical Member. - Revenue has filed these two appeals against the following impugned Orders-in-Appeal :-

(i)Order-in-Appeal No. 5/2008 G (ST); dated 20-2-2008; and

(ii)Order-in-Appeal No. 4/2008 G (ST) both dated 20-2-2008.

2. We heard both sides.

3. S/Shri K.S. Ravi Shankar and R.D. Murthy, learned advocates appeared on behalf of the respondents. Ms. Joy Kumari Chander, learned Joint CDR appeared on behalf of the revenue.

4. The respondents paid service tax under the category Goods Transport Agency (GTA) in terms of Notification No. 32/2004-ST, dated 3-12-2004, in terms of which, the effective rate of service tax is only 25 per cent of the gross amounts charged from the customer by the GTA. However, revenue proceeded against the respondents on the ground that they had not fulfilled the conditions of the said exemption Notification. Consequently, the differential service tax was demanded. The Original Authority confirmed the demand. The respondents were aggrieved with the orders of the Original Authority and approached the Commissioner (Appeals). After going through the facts of the case, the Commissioner (Appeals) had given a finding that "since the transportatio