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2013 (12) TMI 857 - AT - Service TaxAdmissibility of abatement of 75% from the gross taxable value of the GTA services received - Notification No.32/2004 dated 03.12.2004 - Held that:- principle of law on the eligibility of benefit of Notification NO.32/2004-ST, dated 03.12.2004 has been settled by this Tribunal in Eastern Coalfields Ltd. (2012 (10) TMI 492 - CESTAT KOLKATA ) and Indian Oil Corpn. Ltd.'s cases (2013 (6) TMI 201 - CESTAT KOLKATA). However, the verification of the documents produced by the Appellant needs to be done by the lower authorities. In these circumstances, we remit the case to the original adjudicating authority to take into consideration the declarations filed by the applicant and decide the issue afresh in the light of the principle of law laid down by this Tribunal in Eastern Coalfields Ltd. and Indian Oil Corpn. Ltd.'s cases - Decided in favour of assessee by way of remand to the original adjudicating authority.
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