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2018 (5) TMI 876 - AT - Service TaxGTA service - Benefit of abatement of 75% under N/N. 32/2004-ST dated 03.12.2004 - denial on the ground that all the relevant LRs/consignment notes had not been scrutinized by him but the scrutiny was on sample basis - whether the respondents are entitled to the benefit of N/N. 32/2004-ST dated 03.12.2004 and N/N. 1/2006-ST dated 1.3.2006? - Held that: - the appellants have submitted that they have followed the prescribed procedure in as much as the required declaration in terms of the Board's circular is there on the LR/consignment notes and sample copies of the same were put before the lower authority - However, the adjudicating authority chose to ignore the same and did not discuss the same in his findings - appeal dismissed - decided against Revenue.
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