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2011 (3) TMI 147 - AT - Service TaxTax demand arises for the reason that the assessees had not been able to produce any declaration from the Goods Transport Agents that they had either availed the credit on inputs or capital goods used for providing the taxable service or availed exemption on the cost of goods and materials sold to the recipient of service in terms of Notification No. 12/2003-ST dated 20.06.03 and the assessees were not able to produce the consignment notes showing the above said declaration in terms of Notification No.12/03-ST dated 20.06.03 - the abatement of 75% from the gross freight value under Notification No. 32/2004-ST dated 03.12.2004 as amended is not available in the absence of such declaration/consignment note containing transaction particulars - Decided against the assessee
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