Abatement under service tax notifications cannot be denied for annual declarations when substantive non-availment conditions are satisfied.

Abatement under the service tax notifications could not be denied merely because a goods transport agency gave an annual declaration instead of a declaration for each consignment, where the declarations certified that no credit had been taken and no benefit under Notification No. 12/2003-ST had been availed. The notifications did not prescribe the form or frequency of the declaration, and the only objection arose from a Board circular. As the declarations were undisputed and the substance of the condition against double benefit was satisfied, the defect was purely technical and did not defeat eligibility for abatement.

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Issues: Whether abatement under Notification No. 32/2004-ST and Notification No. 1/2006-ST could be denied merely because the goods transport agency furnished an annual declaration instead of a declaration on each consignment, where the declarations certified that no credit had been taken and no benefit under Notification No. 12/2003-ST had been availed.

Analysis: The notification did not prescribe the manner in which the declaration was to be made. The only objection raised was based on a Board circular insisting on declaration against each consignment. The declarations themselves were not disputed, and there was no allegation that the transporters had taken credit or availed the benefit of Notification No. 12/2003-ST. The annual declaration served the same purpose as consignment-wise declarations, namely, ensuring that double benefit was not taken. The defect, if any, was purely technical and did not defeat the substantive condition for availing abatement. The issue was also covered by precedent decisions relied upon by the Tribunal.

Conclusion: Abatement could not be denied on the ground of annual declarations, and the denial of exemption was unsustainable. The assessee succeeded.

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