Liability of service tax - without availing abatement

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One of my client is GTA. He is charging Service tax to his clients who are mostly Sole Prop. concerns. He is not availing any CEnvat Credit. However in a recent inspection, he has been threatened that since has not printed the line that he is not availing the CENVAT credit on the CN's, he is liable to pay service tax on the full amount, and he shall not be eligible for 75% abatement as he is avaling. What is the remedy available?

AI Summary

GTA's Service Tax Relief Unaffected by Missing Declaration on Consignment Notes, Amendments Allow Alternative Proof for Abatement Eligibility. A client, a Goods Transport Agency (GTA), is facing issues with service tax liability due to not printing a statement about non-availment of CENVAT credit on consignment notes. The concern is whether this omission affects eligibility for a 75% abatement. Experts in the forum clarify that the requirement to print such a declaration is unnecessary following amendments in the Finance Act, 2008, which changed the abatement to an exemption. The GTA can prove non-availment through records, and other documentation methods are acceptable to satisfy authorities, ensuring eligibility for the abatement.