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2008 (12) TMI 121 - AT - Service TaxNotification No. 32/2004-ST providing abatement of 75% to Goods Transport agency subject to some conditions – Commissioner (A) allowing benefit of notification ibid holding that declaration made by the GTAs on their letter heads were sufficient to meet the requirement of the notification - circular No. B1/6/2005-TRU clarifies that a declaration by the GTA in consignment note may suffice for the purpose of availment of abatement - Commissioner (Appeals)’ order it is well reasoned and follows the decision of SC in Dhiren Chemicals Inds. - held that substantial benefit cannot be denied for minor procedural lapses
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