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2016 (1) TMI 889 - AT - Service TaxGTA service - Denial of benefit of 75% exemption in respect of GTA services for want of an endorsement on the consignment note to the effect of non availment of Cenvat credit and Notification No. 12/2003-ST on consignment note of the transporter. - exemption notification No. 32/2004-ST - Held that:- We find that in the various judgments, issue in question has been settled that the assessee where liable to pay service tax could not be insisted upon to produce the proof of non availment of Cenvat credit and Notification No. 12/2003 which is not requirement of notification. We therefore set aside the demand of service tax, interest and penalties confirmed in the impugned order. The appeal of the assessee is allowed with consequential relief - Decided in favor of assessee.
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