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2012 (9) TMI 304 - CESTAT, KOLKATAGoods transport services - Non fulfillment of Notification Nos. 32/2004-ST Dated 3/12/04 and 1/2006-ST Dated 1/3/2006 - Held that:- As from 12.03.6007 onward the declaration on every consignment note to the effect that no credit of duty paid on input of capital goods used for providing taxable service has been taken and not availed the benefit of notification No. 12/2003-S.T dated 20.06.2003 has become mandatory and prior to this date a certificate having the above declarations are also valid to avail the exemption benefit of the notifications. As the certificates produced by assessee are for the period of April 2005 to September 2006 by the appellant, as valid documents for availment of the exemption benefit of the notifications and accordingly the demand under the impugned order is set aside - in favour of assessee.
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