TMI Blog2009 (8) TMI 90X X X X Extracts X X X X X X X X Extracts X X X X ..... 007-STl dt.12.3.07 - In fact, this observation of the adjudicating authority is misplaced; as it is not on this issue that demand of service tax was raised under the Show Cause Notice dt.27.2.08, but rather on the grounds that ‘the service receiver was not eligible for 75% exemption from payment of service tax because the requirement as clarified by the Board under Circular No.B1/6/2005-TRU, dt.27 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt provided under Notification No.01/2006-ST dt.1.3.06, but observed that as no declarations justifying the requirement under No.1/2006-ST dt.1.3.06 were furnished by the appellants, they were not eligible for the exemption under the said notification in light of the Board's Circular No.B1/6/2005-TRU dt.27.7.05, which was further clarified under the Board's Order No.5/1/ 2007-ST, dt.12.3.07 issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the declaration is such as to cover all the transport documents till the date of issue of this declaration. Further, this declaration, though not on each consignment note, has the effect of substantially complying with the conditions of Notification No.01 /2006-ST dt.1.3.06. I am therefore inclined to give them the benefit of this notification. 8. It is not understood how the adjudicating autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nly objection is that there was a general declaration by the transporter, which cannot be held to be a sufficient compliance with the procedural aspect. 3. However, we find that the issue stand discussed and dealt by the Commissioner (Appeals) in detail and in the absence of any dispute to the benefit of the notification, denial of the same on procedural ground to the appellant is not justifie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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