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2019 (5) TMI 150 - AT - Service TaxReverse charge mechanism - transportation of goods of the appellants for the period 01.01.2005 to 31.01.2009, on the freight expenditure incurred by them - abatement under the Notification No. 32/2004-ST and No. 1/2006-ST - only inadvertence is the name of the signatory has not been indicated along with the signature - demand of service tax - HELD THAT:- No doubt, as observed by the lower appellate authority, the name of the signatories who have issued certificates have not been indicated therein. However, there is no allegation made by the department about the genuineness of these documents. Exemption under Notification No. 32/2004-ST cannot be denied on such minor discrepancies. Appeal allowed in part.
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