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2011 (10) TMI 86 - CESTAT, NEW DELHIService Tax - GTA services - Notification No. 32/04-ST grants abatement to the extent of 75%, while discharging the Service Tax liability subject to certain conditions - certification by the GTA service provider to the extent that no modvat credit stands availed by him as also no benefit of notification No. 12/2003 - applicants have not produced such certificate by the transporters, the benefits stand denied to the appellants - Appellant contended that such certificates are not required to be given on each and every consignment note - Decided that set aside the impugned order and remand the matter to the original adjudicating authority for examining and verifying the said certificates and to re-decide the matter in the light of the precedent decisions of the Tribunal - appeal gets disposed off.
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