TMI Blog2009 (11) TMI 237X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 68(2) of the Act during the period from April, 2003 to March, 2007. The appellants paid service tax availing benefit of Notification No. 32/2004-ST, dated 3-12-2004 which provided for abatement of service tax relatable to 75 per cent of the taxable value. The lower authority found that the appellants had not satisfied the conditions of the Notification to qualify for the abatement availed. Hel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted:- 26-11-2009 - P. KARTHIKEYAN, TECHNICAL MEMBER G.P. Sastry for the Appellant. M. Ravi Rajendran for the Respondent. ORDER 1. This application is filed by M/s. Sri Venkata Balaji Jute (P.) Ltd. The application seeks waiver of pre-deposit and stay of recovery of Rs. 61,781 along with applicable interest demanded from them towards inadmissible benefit of exemption of service tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tisfied the conditions of the Notification to qualify for the abatement availed. The Notification had prescribed that the exemption shall not apply in such cases where - "(i) the credit of duty paid on inputs or capital goods used for providing such taxable service has been taken under the provisions of the Cenvat Credit Rules, 2004; or (ii) the goods transport agency has availed the benefit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of service has been taken nor the benefit of notification No. 12/2003-Service Tax has been taken by them may suffice for the purpose of availment of abatement by the person liable to pay service tax." 4. The impugned order denied the benefit for want of such declarations. As rightly submitted by the learned Counsel for the appellants, the requirement as regards declaration is a matter of proc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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