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2011 (10) TMI 104 - AT - Service TaxAbatement in terms of notification No. 32/2004-ST and 1/2006-ST - GTA services - produced on record a declaration certifying that no credit stands availed by them and the benefit of notification No.12/03 also does not stand availed - objection of the Revenue is that transporters have made an annual declaration instead of making declaration on each relevant consignment - Decided that notification itself nowhere lays down as to how the said declaration are required to be made. It is only by one of Board's Circular and clarifications that the Revenue is insisting on making declaration on each and every consignment - As in the case CCE& ST vs. Neral Paper Mills Pvt.Ltd.[2010 (9) TMI 297 - GUJARAT HIGH COURT] - no reasons to deny the abatement to the appellants and uphold the impugned orders. - against the favour of appealant
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