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2013 (12) TMI 1373 - AT - Service TaxDemand of service tax - Notification No. 32/2004-S.T., dated 3-12-2004 - GTA service - Held that:- The notification does not intend a specific stationery to prove the stand of the appellant fulfilling the conditions as above. Therefore, if separate sheet is showing proper declaration that shall also form an integral part of the invoice, if there is mention in the separate sheet about the primary document which is invoice. There is nothing negative evidence by Revenue to this effect in the order. Therefore, the appellant should not suffer the consequences of adjudication - Stay granted.
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