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2013 (11) TMI 1455 - CESTAT CHENNAIDemand of service tax - Goods Transport Agency (GTA) service - Denail of abatement under Notification No. 32/2004-ST dated 3.12.2004 and No.1/2006-ST dated 1.3.2006 - Held that:- CBEC vide Circular dated 27.7.2005 clarified that a declaration by the GTA in the consignment note issued, may suffice for the purpose of availment of abatement by the person liable to pay service tax - declaration by the G.T.A. on the consignment note is not in mandatory terms, and is to the effect that such declaration by the G.T.A. on the consignment note may suffice. In other words, it is open to the discretion of the learned authorities under the Act to consider other mode and manner of evidence to consider the claims of the benefit of abatement. Sample copies of the certificates issued by the G.T.A., which were furnished before the learned Adjudicating Officer while claiming refund, are on record, and appears to the effect that such abatement had not been claimed by G.T.A. We are of the view that the same had adequate evidentiary value in a situation of confusion created by the authorities by issuance of the redundant circular dated 30-3-2005 - Following decision of CCE, Patna Vs. H.T. Media [2011 (4) TMI 172 - Patna High Court] - It is appropriate that the matter should be remanded to the Commissioner (Appeals) to decide the appeal on merit - Decided in favour of assessee.
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