Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (11) TMI 615 - AT - Service TaxDenial of abatement claim - GTA Service - reverse charge mechanism - N/N. 32/2004-ST dated 3.12.2004 - Department proceeded to deny such abatement claim for the reason that the appellant was unable to submit declaration in respect of all the consignment notes from the Goods Transport Agencies to the effect that they have not availed the benefit of CENVAT credit - HELD THAT:- The issue in dispute is the claim of abatement by the appellant to the extent of 75% in terms of N/N. 32/2004 dated 3.12.2004. The issue is no more res integra and stands settled in favour of the appellant in the case of LYKES LINE LTD. VERSUS COMMISSIONER OF SERVICE TAX, MUMBAI-I [2016 (11) TMI 192 - CESTAT MUMBAI] in which the Tribunal has taken the view that the condition if any imposed on the GTA cannot be practically complied by the recipient of service - As such, the Tribunal held that the benefit of abatement cannot be denied to the recipient of service. Appeal allowed - decided in favor of appellant.
|