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2009 (6) TMI 33 - AT - Service TaxGTA service in relation to Import of Goods - There is no dispute that both the provider as well as the receiver of GTA service is eligible to abatement. However, the conditions stipulated in Notification 32/04 and 1/06-ST dated 01.03.2006 are required to be fulfilled before the benefit is availed. Assessees had produced photocopies of the consignment notes containing the required declaration obtained from the Transport Agency as to the non-availment of credit as well as non-availment of benefit of Notification No. 12/03 – Matter remanded for verification of claim.
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