TMI Blog2012 (7) TMI 108X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Board, if the service provider did not make declaration in the consignment note itself, even if he made a separate declaration and the same is available with the service receiver – Held that:- instructions issued in the Circular by the Board cannot be a mandatory condition when the notification does not have such conditions and such Circular cannot used to deny substantive rights which aris ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the transporter had not availed cenvat credit. In 2005, CBEC issued instruction that in the consignment notes itself the service provider has to make a declaration. This Circular was issued vide Circular No.B1/6/2005-TRU dated 27.7.2005. In both the cases before this Tribunal, respondents have availed 75% abatement for discharge of service tax on goods transport services and period involved is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of general declaration is not correct, especially after the circular was issued by the Board clarifying that 75% abatement can be taken only when the declaration is made in the consignment notes itself. 4. Heard both sides. 5. Issue involved in both the cases is whether abatement of 75% of the value for the purpose of payment of service tax on Goods Transport Agency service paid by the receiv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... abatement of 75% of the value of the service. However, the notification 32/2004 has not been amended. Similar issues came up before the Tribunal, wherein the department has taken a view that abatement cannot be allowed after the issue of Circular by the Board, if the service provider did not make declaration in the consignment note itself, even if he made a separate declaration and the same is av ..... X X X X Extracts X X X X X X X X Extracts X X X X
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