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2009 (8) TMI 407 - AT - Service TaxTransport of goods services- Notification No. 32/2004-ST, dated 3.12.2004 and 12/2003-ST,dated 20.06.2003- Assessee was a recipient of services of ‘Goods Transport Agency’. It availed benefit of Notification No. 32/2004-ST, dated 3.12.2004 and filed declaration from transporter, on plain paper, consignment notes and on letterheads, that transporters had not availed any credit on inputs/capital goods nor had taken benefit of Notification No. 12/2003-ST, dated 20.06.2003. Adjudicating authority denied the said benefits. Commissioner (Appeals) allowed benefit of Notification No. 32/2004-ST, dated 3.12.2004 on the ground that conditions of said notification had been complied with. Held that- no infirmity in the order of Commissioner (Appeals), thus the appeal of revenue is rejected.
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