TMI Blog2013 (1) TMI 353X X X X Extracts X X X X X X X X Extracts X X X X ..... the consignment note. Further, we have to take note of the fact that the notification, as such, does not stipulate any such condition. Notification requiring the receiver of the service to pay the tax also does not stipulate any such condition. Therefore, the requirements prescribed by the Board as per circular cannot be mandatory and cannot be used for denying substantive rights - dismissed the revenue’s appeal relying on the previous decision of the Tribunal reported in [2007 (12) TMI 74 - CESTAT AHMEDABAD]. - 2172 of 2010 - - - Dated:- 24-11-2011 - Akil Kureshi and Sonia Gokani, JJ. REPRESENTED BY : Shri Y.N. Ravani, for the Appellant. Shri Bharat T. Rao, for the Respondent. [Order per : Sonia Gokani (J)]. - Being ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ravani and with his assistance closely examined the documents placed before this Court. 3. Respondent is engaged in manufacture of P P medicaments and is also engaged in providing taxable service under the category of Technical Inspection Certification Service and in the capacity of service receiver, the respondents was liable to pay the service tax on Goods Transport Service . Tribunal considered the Notification No. 32/2004-S.T., dated 3-12-2004 which provided for abatement of 75% of the gross amount charged from the customer for the purpose of calculating the liability of service tax subject to the condition that the no CENVAT Credit had been availed and benefit of Notification No. 12/2003-S.T., dated 20-6-2003 also had not been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such issue had arisen for our consideration in Tax Appeal No. 523 of 2010. The said Tax Appeal has been dismissed in the following manner : Department is in appeal against the judgment of Customs, Excise Service Tax Appellate Tribunal ( Tribunal for short), dated 6-8-2009 by which appeal of the department came to be dismissed. The issue pertains to filing of general declaration instead of consignment-wise declaration by assessee declaring that cenvat credit is not available. Against the decision of the competent authority dated 7-1-2009, the Commissioner (Appeals) allowed the appeal of the assessee holding that assessee is eligible to claim the benefit of exemption on the ground that procedure was substantially complied with as prov ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
