Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2009 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (11) TMI 237 - AT - Service TaxTransport of goods by road services- Notification No. 32/2004-ST, dated 3.12.2004- The appellants engaged transporters and incurred freight and paid service tax under GTA service in terms of section 68(2) of the Act during the period from April, 2003 to March, 2007. The appellants paid service tax availing benefit of Notification No. 32/2004-ST, dated 3-12-2004 which provided for abatement of service tax relatable to 75 per cent of the taxable value. The lower authority found that the appellants had not satisfied the conditions of the Notification to qualify for the abatement availed. Held that- As the appellants had filed a declaration to the effect that they had not availed the Cenvat credit though not in consignment notes consignment-wise, the appellants cannot be denied the benefit of notification for a technical lapse. I also find that the Tribunal in its decision in the case of CCE v. Unimark Remedies Ltd. 2009 -TMI - 34416 - CESTAT, AHMEDABAD had allowed the exemption benefit extended under the subject notification in similar circumstances holding that a substantive benefit could not be denied for assessee’s failure to comply with the procedural condition and that there was substantial compliance with the requirement of the notification. In view of this position, the appeal is allowed. The stay application also gets disposed of.
|