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2018 (2) TMI 1251 - AT - Service TaxGTA Service - reverse charge - concessional rate of tax @25% - Notification No. 32/2004-ST - Department took the view that notification exemption is not available to appellant as there was no evidence to show that the conditions of the notification were fulfilled. Held that:- On appreciating the aforesaid chronological events and various clarifications of CBEC and in particular the circular No. 137/154/2008-CD.4, dated 21.08.2008, it is but evident that even for the past cases before the extension of benefit of 75%, abatement to GTA services unconditionally (by notification No. 13/2008, dated 1.3.2008), the benefit of such abatement will be available to the appellant without requirement of any specific endorsement on every consignment note, but merely on general declaration from GTA. In the instant case, from the facts it is seen that the appellants have obtained such undertaking letters from concerned transporters. This being so, the confirmation of demand is in contradiction to the clarifications of CBEC themselves vide circular dated 21.08.2008. Demand set aside - Decided in favor of assessee.
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