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2018 (7) TMI 921 - AT - Service TaxReverse Charge Mechanism - GTA Services - Benefit of N/N. 32/2004-ST dated 03.12.2004 and N/N. 12/2003-ST dated 20.06.2003 - CBEC vide Circular No.B1/6/2005-TRU dt. 27.07.2005 - Held that:- CBEC vide Circular No.B1/6/2005-TRU dt. 27.07.2005 clarified that the declaration as required under Notification No. 32/2004-ST dated 03.12.2004 can be made on the letterhead of the transport company - Hon’ble Gujarat High Court at Ahmedabad in the case of Commr. Of C.Ex, Cus & Service Tax vs. Neral Paper Mills Pvt. Ltd. [2010 (9) TMI 297 - GUJARAT HIGH COURT] have dismissed the Revenue’s appeal and held that order denying the benefit of N/N. 32/2004-S.T., dated 3-12-2004 is not correct in law - demand set aside - appeal allowed - decided in favor of appellant.
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