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2012 (7) TMI 108 - AT - Service TaxGTA - receiver of goods transport services - 75% abatement for the purpose of payment of service tax on Goods Transport Agency service paid by the receiver - Notification No. 32/2004-ST - department has taken a view that abatement cannot be allowed after the issue of Circular by the Board, if the service provider did not make declaration in the consignment note itself, even if he made a separate declaration and the same is available with the service receiver – Held that:- instructions issued in the Circular by the Board cannot be a mandatory condition when the notification does not have such conditions and such Circular cannot used to deny substantive rights which arise from the notification.
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