https://www.taxtmi.com/caselaws?id=75872 For goods transport agency services, the entitlement to abatement under Notification No. 32/2004-ST was upheld because the Tribunal treated the point as settled by earlier decisions, and payment of tax only on the balance after abatement was accepted. The Tribunal also held that service tax on such transportation services could be discharged through accumulated Cenvat credit under Rule 3(4), because the deeming fiction in Rule 2(p) treats the tax-liable service as output service where the person does not provide taxable services or manufacture final products. The revenue challenge therefore failed on both issues. en-us Wed, 12 Aug 2009 00:00:00 +0530 Tue, 13 Jul 2010 15:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75872 For goods transport agency services, the entitlement to abatement under Notification No. 32/2004-ST was upheld because the Tribunal treated the point as settled by earlier decisions, and payment of tax only on the balance after abatement was accepted. The Tribunal also held that service tax on such transportation services could be discharged through accumulated Cenvat credit under Rule 3(4), because the deeming fiction in Rule 2(p) treats the tax-liable service as output service where the person does not provide taxable services or manufacture final products. The revenue challenge therefore failed on both issues. Case-Laws Service Tax Wed, 12 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75872