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2018 (11) TMI 1290 - AT - Service TaxShort payment of Service tax - wrongful availment of benefit of 75% abatement on the gross taxable value under Notification No. 32/2004-ST dated 13/12/2004 and Notification No. 01/2006-ST dated 01/03/2006 - period of dispute was from April 2006 to September 2006. Held that:- In the present case, the appellant is discharging Service Tax under the Reverse Charge Mechanism, being a recipient of service. The Respondent-Assessee has provided declaration as received from the Goods Transport Agency issued by them on their Letter Head. The Adjudicating Authority discarded the declarations on the ground that the declaration was obtained on the letterhead and not on the body of each consignment note. The issue is no more res-integra in-view of the various decisions of the Tribunal and accordingly, the benefit of the exemption notification cannot be denied to the assessee - In absence of any particular format prescribed under the respective notification, the Department’s insistence for declaration on each consignment note for allowing the abatement under the notification is unsustainable in the eyes of law. The declarations filed by the Goods Transport Agency (GTA) on their letter head certifying that they have not availed Cenvat Credit on inputs or capital goods in availing the benefit under Notification No. 12/2003-ST, should have been accepted by the Department in extending the benefit Notification No. 32/2004-ST and 01/2006-ST. Appeal dismissed - decided against Revenue.
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