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2014 (6) TMI 347 - AT - Service TaxGoods transport agency service (GTA) - Abatement of 75% as per Notification 32/2004 - endorsement not on the transport document or consignment - Held that:- appellant availed goods transport agency service and paid the Service Tax as per the Service Tax Rules, 1994 as service recipient. Although there is no endorsement on the consignment that the transporter has not availed Cenvat credit but it is implied that when the transporter has not paid any Service Tax, question of availment of input/input Service Tax credit does not arise. In view of these observations, we do not find any merit in the impugned order. Therefore, impugned order is set aside - Decided in favour of assessee.
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