Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2015 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (1) TMI 1258 - CESTAT KOLKATAService tax on GTA - reverse charge - each of the consignment note issued by the respective Transporters did not bear the declaration of non-availment of CENVAT Credit and also the benefit under Notification No.12/03-ST dated 20.06.2003 on the face of it - Held that:- the declarations filed by the goods transport agencies (GTA) in their letter-heads or in the respective payment bills certifying that they have not availed CENVAT Credit on inputs or capital goods nor availed the benefit of exemption Notification 12/2003-ST dated 20-06.2003 should have been accepted by the department - Matter remanded back.
|