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2014 (11) TMI 123 - AT - Service TaxRemission of tax - GTA service - Reverse charge mechanism - Held that:- vide Board Circular dated 21-8-2008 it is clarified, in partial modification of instructions set out in an earlier Board Circular dated 27-7-2005, that the benefit of abatement under Notification No. 32/2004-S.T. may also be extended in past cases, if tax payers produce a general declaration from the GTA that the benefits under Notification No. 12/2003-S.T. were not availed. Such general declarations were furnished by the assessee. order of the Commissioner, dated 15-1-2009 cannot be sustained and is quashed - Decided in favour of assessee.
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