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2009 (8) TMI 90 - CESTAT AHMEDABADGTA Service – Declaration for availing abatement – held that - It is not understood how the adjudicating authority, in the impugned order, has placed reliance on a Letter No.V/DGST/3-GTO/02/ 2005, dt.30.3.05 of DG, Service Tax, which was subsequently withdrawn on 11.4.05, ignoring the Board’s Circular No.5//1/2007-STl dt.12.3.07 - In fact, this observation of the adjudicating authority is misplaced; as it is not on this issue that demand of service tax was raised under the Show Cause Notice dt.27.2.08, but rather on the grounds that ‘the service receiver was not eligible for 75% exemption from payment of service tax because the requirement as clarified by the Board under Circular No.B1/6/2005-TRU, dt.27.7.05 was not fulfilled on consignment notes received by the appellants.” – benefit of abatement allowed.
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