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2017 (11) TMI 401 - AT - Service TaxBenefit of N/N. 34/2004-S.T. - GTA services - denial of exemption on the ground that the freight payable by the appellants are intentionally split-up into small consignment in order to show that they did not exceed ₹ 750/- per consignment - Held that: - the proceedings by the lower authorities are mainly based on allegations and presumptions, without any categorical evidence - Based on the illustrative documents submitted by the appellant, we find no evidence of deliberate split-up or manipulation, to claim the benefit of the said Notification. In order to sustain such allegation, the Revenue should have brought out clear evidence, which is lacking in the present proceedings - benefit of notification allowed - appeal allowed - decided in favor of appellant.
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