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2010 (7) TMI 702 - AT - Service TaxWaiver of predeposit - The demand is confirmed after denying benefit of Notification 32/04-ST dated 3-12-2004 on the ground that the abatement of 75 per cent on the total freight charges in respect of the service provided by a goods transport agency to a customer in relation to the transportation of the goods by road subject to the condition that the provider of service gave a declaration that no credit of duty paid on inputs or capital goods used for providing taxable service has been taken aid or the goods transport agency has not availed the benefit of Notification 12/2003-ST dated 20-6-2003 - The revenue submitted that during verification, the appellants failed to produce necessary consignment notes having necessary declaration, hence, the demand is rightly made - Thus, it is not a case for total waiver of demand of service tax -
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