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2008 (12) TMI 179 - AT - Service TaxExemption of 75% in case of GTA service - Exemption under notification no. 32/2007 - No procedure or manner has been prescribed in the notification to see whether the said conditions are being complied with or not, however the board has clarified vide its Circular No. B1/6/2005-TRU, dt. 27-7-2005 (Para 31) that a declaration by the GTA on the body of the consignment note may be suffice in this regard - that the unit had the copies of separate declaration on the letter head of GTAs and the same were produced to the Audit party - Held that - the requirement of declaration in the invoice is only procedural and there is substantial compliance with the requirement of the Notification. – Benefit of exemption is available.
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