Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2009 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (10) TMI 30 - AT - Service TaxGTA service – benefit of abatement – notification number 32/2004 - Commissioner of Central Excise in the adjudication order denied the benefit of Notification on the ground that necessary declaration in regard to the availing credit and availing the benefit of Notification No.12/2003 by the service provider are not filed by the Applicants – held that - show cause notice was issued only on the ground that benefit of Notification No.32/04 is available to the service provider and in the adjudication order it is held that no necessary declaration is filed. Hence the benefit is not available. Now the Applicants produce the necessary declaration to the effect which requires verification therefore the impugned order is set aside after waiving the pre-deposit, interest and penalty and matter is remanded to the adjudicating Authority to decide afresh after affording an opportunity of hearing to the Appellants
|