TMI Blog2015 (9) TMI 105X X X X Extracts X X X X X X X X Extracts X X X X ..... and its authenticity has been doubted - Held that:- appellant has placed before us declarations received from the respective service providers, and in view of the aforesaid judgments the same could be considered in extending the exemption Notification. However, the said declarations require scrutiny/examination by the adjudicating authority. In the result, the impugned order is set aside and the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mits that they had received GTA services during the period 01/01/2005 to 28/2/2008 and accordingly required to discharge service tax on the said service. Demand has been confirmed against them denying the abatement of 75% from the gross taxable value of transportation charges to which they are eligible under Notification No.34/2004-ST dated-3/12/2004 and Notification No. 01/2006-ST dated-1/03/2006 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e requirement of making declaration on each consignment notes in view of the judgments of this Tribunal in the case of I.O.C. Ltd. Vs. Commr. of C. Ex., Patna read with 2013 (29) S.T.R. 524 (Tri.-Kolkata), M/s. Eastern Coalfields Ltd. Vs. Commr. of C. Ex. Service Tax, Bolpur reported in 2013 (29) S.T.R. 314 (Tri.-Kolkata) and M/s. Paliwal Home Furnishing Vs. Commr. of Service Tax, Delhi reporte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n No. 01/2006-ST dated-1/03/2006. The benefit of the said notification was denied on the ground that the applicant could not justify their claim by filing sufficient evidences as the declaration on the respective consignment notes were not accepted by the department and its authenticity has been doubted. Now the appellant has placed before us declarations received from the respective service provi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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