https://www.taxtmi.com/caselaws?id=77292 The Appellate Tribunal CESTAT, Bangalore allowed the appeal by M/s ONGC Ltd., Andhra Pradesh, for waiver of pre-deposit and stay of recovery of service tax and penalties under Sections 76 & 78 of the Finance Act, 1994. The Tribunal held that the appellants' provision of a consolidated declaration, instead of individual consignment notes with Goods Transport Agency declarations, complied with the notification requirements. The exemption benefit was granted for the period in question, and the stay petition was disposed of in favor of M/s ONGC Ltd. en-us Mon, 28 Jun 2010 00:00:00 +0530 Wed, 04 Jan 2012 18:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77292 The Appellate Tribunal CESTAT, Bangalore allowed the appeal by M/s ONGC Ltd., Andhra Pradesh, for waiver of pre-deposit and stay of recovery of service tax and penalties under Sections 76 & 78 of the Finance Act, 1994. The Tribunal held that the appellants' provision of a consolidated declaration, instead of individual consignment notes with Goods Transport Agency declarations, complied with the notification requirements. The exemption benefit was granted for the period in question, and the stay petition was disposed of in favor of M/s ONGC Ltd. Case-Laws Service Tax Mon, 28 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77292