TMI Blog2020 (3) TMI 261X X X X Extracts X X X X X X X X Extracts X X X X ..... THAT:- Even if it is accepted that on account of lack of documentary evidence benefit of exemption of ₹ 1500/- charge is not to be extended to them, even then they are entitled to the abatement provided in terms of Notification No.12/2003 upto an extent of 75%. As such only 25% of service tax was payable by them, which also was available to them as credit. As such the entire exercise was Rev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... BER (TECHNICAL) Shri Rajesh Chibber, Advocate for Appellant Shri Santosh Kumar Agarwal, Authorized Representative for Respondent ORDER ARCHANA WADHWA The appellant is a registered clearing and forwarding agent for M/s ACC Limited and was also procuring the GTA services. He is liable to pay service tax on the GTA services so received by him, on reverse charge basis. Furthe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. The contention of the learned advocate is that even if it is accepted that on account of lack of documentary evidence benefit of exemption of ₹ 1500/- charge is not to be extended to them, even then they are entitled to the abatement provided in terms of Notification No.12/2003 upto an extent of 75%. As such only 25% of service tax was payable by them, which also was available to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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