https://www.taxtmi.com/caselaws?id=206626 Abatement under Notification No. 32/04-ST was held available to a goods transport agency even without a declaration in the prescribed format or on consignment notes, because the notification did not make any particular form mandatory. A declaration in another form, supported by proof that no credit on inputs or capital goods was taken and no benefit under Notification No. 12/03-ST was availed, was sufficient to meet the substantive conditions. The Tribunal treated the issue as covered by earlier decisions and confirmed entitlement to the abatement, rejecting the Revenue's objection based on form rather than substance. en-us Thu, 20 Jan 2011 00:00:00 +0530 Thu, 10 Nov 2011 07:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206626 Abatement under Notification No. 32/04-ST was held available to a goods transport agency even without a declaration in the prescribed format or on consignment notes, because the notification did not make any particular form mandatory. A declaration in another form, supported by proof that no credit on inputs or capital goods was taken and no benefit under Notification No. 12/03-ST was availed, was sufficient to meet the substantive conditions. The Tribunal treated the issue as covered by earlier decisions and confirmed entitlement to the abatement, rejecting the Revenue's objection based on form rather than substance. Case-Laws Service Tax Thu, 20 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206626