https://www.taxtmi.com/caselaws?id=205360 CESTAT, New Delhi held that Notification No. 34/2004-S.T. exempts goods transport agency services on a purposive reading, and the benefit cannot be denied by adding a restriction based on who paid the service tax when the notification does not contain such a condition. The small-value limit was treated as evidence of an intent to avoid burdening small transport activity, so the exemption was construed to advance its object. The tribunal also noted that the Commissioner had proceeded on Notification No. 32/2004-S.T. despite the notice referring only to Notification No. 34/2004-S.T. The assessee's claim to exemption was upheld and the appeal was allowed. en-us Wed, 09 Feb 2011 00:00:00 +0530 Thu, 01 Sep 2011 11:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205360 CESTAT, New Delhi held that Notification No. 34/2004-S.T. exempts goods transport agency services on a purposive reading, and the benefit cannot be denied by adding a restriction based on who paid the service tax when the notification does not contain such a condition. The small-value limit was treated as evidence of an intent to avoid burdening small transport activity, so the exemption was construed to advance its object. The tribunal also noted that the Commissioner had proceeded on Notification No. 32/2004-S.T. despite the notice referring only to Notification No. 34/2004-S.T. The assessee's claim to exemption was upheld and the appeal was allowed. Case-Laws Service Tax Wed, 09 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205360