GTA service exemption abatement allowed when prescribed conditions and circular procedure are complied with

Abatement under the GTA service exemption notifications was available where the prescribed conditions were satisfied and the procedure in the applicable Board circular was followed. The circular treated a declaration by the service provider on the consignment note that the notification conditions were met as sufficient for claiming the benefit. On that basis, the exemption could not be denied for want of any further interference-worthy defect, and the Revenue's challenge failed.

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Issues: Whether the respondent was entitled to avail abatement under the GTA service exemption notifications.

Analysis: The adjudicating authority had examined the claim and found the respondent entitled to the benefit of the notifications, subject to fulfilment of the prescribed conditions and compliance with the procedure stated in the Board's circular. The circular provided that a declaration by the service provider on the consignment note that the notification conditions were satisfied would be sufficient for availing the benefit. No ground for interference with that finding was made out.

Conclusion: The respondent was entitled to the benefit of the exemption notifications, and the Revenue's challenge failed.

Final Conclusion: The order granting the exemption benefit was upheld and the appeal was rejected.

Ratio Decidendi: Where the prescribed conditions are satisfied and the procedure indicated in the applicable Board circular is followed, the exemption benefit cannot be denied merely for want of further interference-worthy defect.

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