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2013 (3) TMI 469 - CESTAT NEW DELHIGAT services - Benefit of abatement notification No. 32/2004 ST dated 3-12-2014 - held that:- Claim of abetment is certainly subject to certain conditions. It is left open to Revenue to find out from the transporters whether there was any deviation to the fulfilment of condition prescribed in the notification. That has not been done. In this factual circumstance the appellant has suffered service tax of Rs. 4,38,816/-. This suffering is unwarranted. - stay application and appeal allowed - Decided in favor of assessee.
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