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2015 (9) TMI 105 - AT - Service TaxGTA - Eligibility of Notification No.34/2004-ST dated-3/12/2004 and Notification No. 01/2006-ST dated-1/03/2006 - applicant could not justify their claim by filing sufficient evidences as the declaration on the respective consignment notes were not accepted by the department and its authenticity has been doubted - Held that:- appellant has placed before us declarations received from the respective service providers, and in view of the aforesaid judgments the same could be considered in extending the exemption Notification. However, the said declarations require scrutiny/examination by the adjudicating authority. In the result, the impugned order is set aside and the appeal is remitted to the adjudicating authority only for the purpose the scrutiny of the documents/evidences. - Matter remanded back - Decided in favour of assessee.
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