https://www.taxtmi.com/caselaws?id=204208 The 75% abatement under Notification No. 32/2004-S.T. for goods transport agency services could not be denied merely because a declaration of non-availment of credit was not produced on the consignment note. The notification required that credit on inputs or capital goods used for the taxable service not be taken under the CENVAT Credit Rules, 2004, and the service tax liability under section 68(2) of the Finance Act, 1994 was shifted to the recipient as a deemed provider. As the record did not show any credit availed by the transport agency, and the Board circular requiring the declaration was issued later, that procedural requirement was inapplicable for the relevant period. The abatement was therefore available and the Revenue's objection failed. en-us Fri, 19 Nov 2010 00:00:00 +0530 Sat, 09 Jul 2011 14:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204208 The 75% abatement under Notification No. 32/2004-S.T. for goods transport agency services could not be denied merely because a declaration of non-availment of credit was not produced on the consignment note. The notification required that credit on inputs or capital goods used for the taxable service not be taken under the CENVAT Credit Rules, 2004, and the service tax liability under section 68(2) of the Finance Act, 1994 was shifted to the recipient as a deemed provider. As the record did not show any credit availed by the transport agency, and the Board circular requiring the declaration was issued later, that procedural requirement was inapplicable for the relevant period. The abatement was therefore available and the Revenue's objection failed. Case-Laws Service Tax Fri, 19 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204208