GTA abatement under Notification No. 1/2006-ST cannot be denied solely because the declaration was furnished generally.

Where the substantive conditions of an exemption or abatement notification are otherwise satisfied, 75% abatement for GTA services under Notification No. 1/2006-ST cannot be denied merely because the supporting declaration was furnished in general form rather than repeated in each consignment note. The appellate record was already examined and only specific deficiency-based cases were excluded, while the remaining claim was accepted. The revenue failed to show any legal error in that approach, so the assessee's entitlement to the abatement was upheld subject to the limited exceptions already identified.

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Issues: Whether the assessee was entitled to avail 75% abatement on the gross taxable value for GTA services under Notification No. 1/2006-ST on the basis of a general declaration furnished by the service provider.

Analysis: The issue was treated as settled by earlier decisions recognizing that the benefit of the notification cannot be denied merely because the declaration was given generally and not reproduced in each consignment note. The appellate authority had already examined the record and sustained denial only where specific deficiencies remained, while accepting the assessee's claim where the conditions were otherwise satisfied. The revenue did not establish any legal error in that approach.

Conclusion: The assessee was entitled to the abatement under Notification No. 1/2006-ST on the basis of the general declaration, subject to the limited exceptions already dealt with in the appellate order.

Final Conclusion: The revenue's challenge failed, and the assessee's entitlement to the abatement stood upheld with only the identified deficiency-based adjustments remaining undisturbed.

Ratio Decidendi: Where the substantive conditions of an exemption or abatement notification are otherwise met, the benefit cannot be denied solely because the supporting declaration is furnished generally rather than reproduced in each individual consignment note.

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