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2018 (7) TMI 1924 - AT - Service TaxBenefit of N/N. 32/2004-ST dated 03.12.2004 and 1/2006-ST dated 01.03.2006 - Requirement of declaration on the consignment notes - HELD THAT:- Since the required declarations have been submitted on the letterheads by the Transporters and that there is no legal requirement to submit the declarations on the consignment notes which is not issued by the transporters in appellant’s case - Even otherwise, the non-submission of declaration on the consignment notes is a procedural lapse and would not result in denial of substantive benefit to the Appellant. Appeal allowed - decided in favor of appellant.
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