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2013 (5) TMI 564 - AT - Service TaxClaiming abatement - Notification No. 32/2004-ST - The issue involved in this case is regarding the differential service tax liability that has been demanded and confirmed against the appellant for availing ineligible abatement of 75% of the value of the freight charge by the GTA services under Notification No.32/04. Held that :- In the case of Commissioner of Service Tax, Ahmedabad Vs. Cadila Pharmaceuticals Ltd. [2013 (1) TMI 353 - GUJARAT HIGH COURT] an identical issue has settled the law, the issue in this case is squarely covered in favour of the assessee. As regards the finding of the non mention benefit of Notification No.12/03-ST, the judgment of the coordinate bench in the case of Indian Oil Corporation Ltd. [2010 (12) TMI 786 – CESTAT Mumbai], holding, that said notification will apply only to the service provider, while in this case the appellant is not a service provider but a manufacturer and the service tax liability under GTA has been fastened on him by way of reverse charge mechanism. Thus, appeal is allowed.
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