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2013 (12) TMI 1329 - AT - Service TaxWaiver of pre-deposit - on the ground that the appellant is not eligible for availing abatement of 75% of the value of the freight charges, as they have not given the declaration on the consignment notes as required by law - It is undisputed in these four cases the question is of eligibility to 75% abatement of the freight charges by the goods transport agency a service provider - Held that: even Board Circular No. 37B also indicates that the procedure prescribed in the Board Circular, is that a declaration by the service provider, in all such cases, on the consignment note, to the effect that the conditions of the aforesaid exemption notification have been satisfied, would be sufficient for availing of the benefit under the said notifications - The Tribunal in the case of IOCL Vs. CCE [2011 (7) TMI 741 - CESTAT, KOLKATA] has taken a prima facie view that declaration given by the transport operators in a consolidated manner should serve the purpose and declaration on each consignment note need not be insisted upon - Prima facie case in favour of assessee - Stay granted.
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