2009 (8) TMI 2 - AT - Service Tax

GTA Service Exemption under notification no. 32/2004 dated 3-12-2004 necessary declaration - Central Board of Excise & Customs issued instruction No. (F.No.137/154/2008-CX.) dated 21.08.2008 and clarified that the benefit of Notification No.32/04 is also to be extended in past cases if the tax payer produced a general declaration from the transport agency to the fact that neither credit on input or capital goods used for the provision of service has been taken nor the benefit of Notification No.12/2003 has been taken by them Credit allowed.

Summary

The Appellate Tribunal CESTAT, Kolkata allowed the appeal of the Appellant regarding benefit denial under Notification No.32/04-ST, as the transport agency provided a certificate as per Board's Circular dated 21.08.2008. The impugned order was set aside and the appeal was allowed.