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2014 (8) TMI 510 - AT - Service TaxWaiver of pre-deposit of Service Tax - GTA service - Abatement under Notification No. 32/2004-S.T., dated 3-12-2004 - Held that:- Notification No. 32/2004-S.T. and No. 1/2006-S.T. grant abatement of 75% of taxable service. We find force in the contention of the applicant that the clarification issued by Board cannot override the provisions of the exemption notification. We also find that the declaration filed in terms of the aforesaid notification has not been disputed or challenged by the department. The notification does not stipulate any such condition namely that each consignment note should contain the relevant declaration. The circular cannot be mandatory and cannot be used for denying substantive rights. The similar view has been held by the Tribunal and High Courts in the cases cited (supra). In these circumstances the prima facie case is in favour of the applicant. Accordingly the requirement of pre-deposit is waived and recovery thereof is stayed during pendency of the appeal - Stay granted.
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