https://www.taxtmi.com/caselaws?id=201835 The High Court upheld the Tribunal's decision to allow abatement to the assessee despite the mandatory declaration requirement on the consignment note, as per Circular No. B1/6/2005-TRU. The Court found that a declaration by the goods transport agency on the consignment note sufficed for availing the abatement, rejecting the revenue's argument that a declaration by the service provider was necessary. The decision was supported by legal precedent and the Departmental Circular, emphasizing adherence to prescribed procedures and legal provisions in tax matters. The appeal was dismissed as no substantial question of law arose from the Tribunal's order. en-us Wed, 22 Sep 2010 00:00:00 +0530 Mon, 03 Jan 2011 18:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201835 The High Court upheld the Tribunal's decision to allow abatement to the assessee despite the mandatory declaration requirement on the consignment note, as per Circular No. B1/6/2005-TRU. The Court found that a declaration by the goods transport agency on the consignment note sufficed for availing the abatement, rejecting the revenue's argument that a declaration by the service provider was necessary. The decision was supported by legal precedent and the Departmental Circular, emphasizing adherence to prescribed procedures and legal provisions in tax matters. The appeal was dismissed as no substantial question of law arose from the Tribunal's order. Case-Laws Service Tax Wed, 22 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201835