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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Goods transport agency abatement withdrawn; prior circular on notification applicability rescinded, altering service tax guidance.</h1> The Department of Revenue withdrew the Directorate's March 2005 letter on the applicability of Notification No. 32/2004 concerning the 75% abatement for goods transport agency services, rescinding that prior guidance so the notification's terms govern service tax treatment without reliance on the withdrawn circular.

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