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2014 (7) TMI 1083 - AT - Service TaxGoods Transport Agency Service - abatement of 75% of the gross amount charged from the customer under Notification No. 32/2004-S.T., dated 3-12-2004 - denial of abatement claim based on ‘general declarations’ given by the GTA - discharge of the Service Tax liability on an amount of 25% of the freight paid - department did not verify the declarations - Held that:- service recipient who discharges the Service Tax liability under Goods Transport Agency services, is eligible to claim abatement of 75% of the amount of freight paid by him - assessee is engaged in manufacture of P&P medicaments and is also engaged in providing taxable service under the category of ‘Technical Inspection & Certification Service’ and in the capacity of service receiver, the respondents was liable to pay the service tax on ‘Goods Transport Service’. Tribunal considered the Notification No. 32/2004-S.T., dated 3-12-2004 which provided for abatement of 75% of the gross amount charged from the customer for the purpose of calculating the liability of service tax subject to the condition that the no CENVAT Credit had been availed and benefit of Notification No. 12/2003-S.T., dated 20-6-2003 also had not been availed - requirements prescribed by the Board’s Circular was not mandatory and it was working out modality for implementing provisions of law for denial of substantive rights, use of the same cannot be made - Following decision of COMMR. OF SERVICE TAX, AHMEDABAD Versus CADILA PHARMACEUTICALS LTD. [2013 (1) TMI 353 - GUJARAT HIGH COURT] - Decided in favour of assessee.
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