https://www.taxtmi.com/caselaws?id=148679 Abatement under Notification No. 32/2004 for GTA service depended on whether the prescribed declaration and supporting certificate satisfied the notification's purpose, even if the form was objected to. The record reflected that the relevant declarations were available and examined by the appellate authority together with a Chartered Accountant's certificate. Applying the principle that substance prevails over form where the document fulfills the object of the notification, the Tribunal treated the procedural objection as non-fatal and held the abatement available. en-us Wed, 01 Jul 2009 00:00:00 +0530 Wed, 01 May 2013 18:26:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148679 Abatement under Notification No. 32/2004 for GTA service depended on whether the prescribed declaration and supporting certificate satisfied the notification's purpose, even if the form was objected to. The record reflected that the relevant declarations were available and examined by the appellate authority together with a Chartered Accountant's certificate. Applying the principle that substance prevails over form where the document fulfills the object of the notification, the Tribunal treated the procedural objection as non-fatal and held the abatement available. Case-Laws Service Tax Wed, 01 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148679