TMI Blog2014 (8) TMI 510X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hundred and Sixty Nine only) and equal amount of penalty under Section 78 and whereas other penalties under Sections 76 and 77 of Finance Act, 1994. 3. The contention of applicant is that they have availed abatement on the strength of declaration filed in terms of Notification No. 32/2004-S.T., dated 3-12-2004. The contention is that the declaration filed by them has not been disputed or chall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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