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2012 (6) TMI 333 - AT - Service TaxGTA service - service tax abatement denied for the period January 2005 to March 2009 on the ground that the consignment notes did not have the declaration that the GTA service provider had not availed the benefit of Notification No. 12/2003 and had not taken cenvat credit - Held that:- There are several decisions wherein a view has been taken that it is not essential such a declaration has to be given in the consignment notes but separate declaration would also serve the purpose. Also after 01.3.2008, notification was amended and the requirement of declaration was taken away. Matter remanded to original adjudicating authority for fresh adjudication.
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