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2009 (11) TMI 188 - AT - Service TaxNotification No. 32/2004-ST, dated 3.12.2004- the show-cause notice proposed recovery of tax on the ground that the assessee, recipient of services, were not liable to claim abatement in terms of Notification No. 32/2004-ST, dated 3-12-2004 while the adjudication order confirms the demand on a different ground namely that the abatement is available only if conditions set out in Board’s circular are satisfied which the assessee did not satisfy. In the light of the decision of CCE & C v. Kanaka Durga Agro Oil Products (P.) Ltd. [Final Order Nos. 527 & 528 (Bang.) of 2008, dated 12-3-2009], in which held that there is no liability on a recipient of service in cases of transportation undertaken by the individual truck operators and not by Goods Transport Agencies, to pay service tax, is squarely attracted, held that- set aside the impugned order and allow the appeal.
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