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2010 (11) TMI 603 - AT - Service TaxDemand - GTA services - Notification No. 32/2004-S.T., dated 3-12-2004 - The Circular dated 21-8-08 did not contain anything to conclude that the benefit of Notification on the basis of general declaration was available only for the period up to August 2005 - assessee had furnished a general declaration obtained from the GTA to the effect that it had not availed CENVAT scheme and benefit of Notification No. 12/2003 instead of obtaining such declaration on individual consignment notes against which the assessee had paid freight and service tax - assessees was allowed the benefit without obtaining endorsement on individual consignment notes prior to September 2005 - Appeal is allowed
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