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2010 (11) TMI 249 - AT - Service TaxGoods Transport Agency (GTA) services - Exemption -the Commissioner (Appeals) has observed that the service provider of GTA are not even registered with Service Tax department and as the question of availing any input credit or capital goods does not arise - Revenue, relied upon the circular of Board F.No. B1/6/2005-TRU, dt 27-7-05, requiring a declaration on consignment note, which was not in existence at the time of availment of benefit of Notification - As such reliance on the same cannot be placed - Further, Revenue in their memo of appeal, has not doubted non-availment of credit by GTA service provider and has not providing proof evidencing that they were availing any credit - Find no merits in the appeals filed by the Revenue - The same are accordingly rejected.
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