Abatement under Service Tax notification upheld where substantive non-availment declarations were supported by equivalent documents.

Entitlement to 75% abatement under Notification No. 32/2004-ST depended on compliance with the conditions of non-availment of Cenvat credit and non-availment of the benefit of Notification No. 12/2003-Service Tax. The Tribunal applied its earlier view that the Department cannot insist on a rigid prescribed declaration format where the substance of the declaration is otherwise available through a general declaration or equivalent supporting documents. A declaration on letterhead, together with supporting bills reflecting the required non-availment statements, was treated as sufficient compliance, and the respondent was held entitled to the abatement.

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Issues: Whether the respondent was entitled to 75% abatement under Notification No. 32/2004-ST despite not furnishing the declaration in the prescribed format.

Analysis: The entitlement to abatement turned on compliance with the notification conditions relating to non-availment of Cenvat credit and non-availment of the benefit of Notification No. 12/2003-Service Tax. The Tribunal followed its earlier view that, where the substance of the declaration is available through a general declaration or equivalent documents, the Department cannot insist on a particular format in each consignment note. The requirement was treated as satisfied when the declaration on the letterhead and supporting bills reflected the necessary non-availment statements.

Conclusion: The respondent was held entitled to the abatement and the Revenue's appeal was dismissed.

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