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2024 (2) TMI 506 - CALCUTTA HIGH COURTGTA Service - Declaration by the Goods Transport Agency in the consignment note has not been made so as to comply with the two conditions of Notification No. 32/2004- ST dated 03.12.2004 - HELD THAT:- It is merely for the purposes of removing the inconvenience in availing the benefit under the notification that the circular provides as an option to make declaration on the consignment note as compliance of the condition of the notification in question. It does not prohibit making a declaration separately. The finding of fact has been recorded in the order in original by the Commissioner of Central Excise that conditions have been satisfied by the respondent herein. The Tribunal has concurred with the findings. The findings recorded are findings of fact based on consideration of relevant materials on record. No substantial question of law arises from the impugned order of the Tribunal in view of the fact briefly noted and the detailed discussion and findings of facts recorded in the order in original passed by the Commissioner of Service Tax. The appeal is dismissed at the admission stage.
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