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2011 (3) TMI 672 - CESTAT, CHENNAIDemand - GTA services - Notification No. 12/2003-S.T., dated 20-6-2003 - Circular letter F. No. B1/6/2005-TRU, dated 27-7-2005 - Committee has opined that giving the benefit of abatement based on the certificate given by the transporters for the period from 9/05 to 9/07 without seeking and verifying the connected documents is legally not tenable - the ground of appeal taken in this case is vague and it does not provide any basis for holding any part of the relief granted by the Commissioner to be not legal or proper - Committee of Chief Commissioners has not provided any documentary evidence on the basis of which the Tribunal can either modify the adjudicating Commissioner’s order or confirm any part of the said demand of Rs. 1.90 crores Board’s Circular dated 21-8-2008 - When the legal provisions remained the same through out the period, any clarification given by the Board would be applicable for the entire period so long as there has been no change in the legal provision - Appeal is dismissed
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