https://www.taxtmi.com/caselaws?id=148332 A separately filed declaration may satisfy the condition in Notification No. 32/2004-S.T. requiring confirmation that the service provider had not availed credit or related benefit, where the declaration was not endorsed on the consignment notes. For stay purposes, the tribunal treated this separate declaration as sufficient compliance with the notification requirement and granted waiver of the remaining pre-deposit. Recovery of the disputed service tax and penalty was stayed during pendency of the appeal. en-us Tue, 16 Jun 2009 00:00:00 +0530 Thu, 25 Apr 2013 16:59:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148332 A separately filed declaration may satisfy the condition in Notification No. 32/2004-S.T. requiring confirmation that the service provider had not availed credit or related benefit, where the declaration was not endorsed on the consignment notes. For stay purposes, the tribunal treated this separate declaration as sufficient compliance with the notification requirement and granted waiver of the remaining pre-deposit. Recovery of the disputed service tax and penalty was stayed during pendency of the appeal. Case-Laws Service Tax Tue, 16 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148332