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2009 (8) TMI 410 - AT - Service TaxTransport of goods- Notification No. 32/2004 dated 3.12.2004- Assessee was recipient of services of a goods transport agency. It had discharged service tax liability on 25 per cent of value of services by availing of benefit of abatement under Notification No. 32/2004, dated 3.12.2004. Adjudicating Authority denied abatement on the ground that as per requirement of above notification assessee had not produced any certificate or declaration by transport agency nor any consignment notes and, accordingly confirmed demand. On appeal, assessee produced evidence by way of original notarized affidavit, certifying payment of transport charges to transporters with required declaration as prescribed under Notification No. 32/2004-ST, dated 3.12.2004. Assessee also requested for time to produce certificates/affidavits in respect of cases where transporters had not given same. Commissioner (Appeals) held that assessee was entitled to abatement in respect of affidavit filed by various transporters, however, he held that assessee was not entitled to any abatement on value for which assessee had failed to produce declaration even belatedly. Held that- order passed by Commissioner (Appeals) is upheld.
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