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2019 (4) TMI 1816 - AT - Service TaxAbatement claim - benefit of N/N. 32/04-ST dated 03.12.2004 - Goods Transport Agency Service - reverse charge mechanism - period Jan.' 2005 to Sep.' 2007 - HELD THAT:- It is an admitted fact on record that the appellant got itself registered with the service tax department as a recipient of GTA service. The transporters engaged by the appellant were mere goods transport operator/owner of truck and were not registered with the service tax department. Since the transport operators were not goods transport agents, there was not requirement of issuance of any consignment note, as mandated in the service tax statute. Further, since those operators were not registered with the service tax department, there was no question of availment of cenvat benefit in respect of duty/tax paid on the inputs or taxable services. Thus, the conditions of Notification dated 03.12.2004 have been duly complied with by the appellant for the purpose of exemption benefit by way of abatement for payment of service tax. There are no merits in the impugned order passed by the Ld. Commissioner (Appeals) - appeal allowed - decided in favor of appellant.
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