https://www.taxtmi.com/caselaws?id=206739 Entitlement to abatement under Notification No. 32/04-ST turned on whether the goods transport agency consignment notes carried the prescribed declarations and whether those declarations could be verified. The adjudicating authority had already extended the exemption where the required particulars were established and retained the demand only for the balance where consignment notes were not produced. On that basis, the Tribunal found no case for complete waiver of pre-deposit and noted that financial hardship was not shown. It directed a partial pre-deposit and granted waiver of the balance and stay of recovery upon compliance. en-us Mon, 26 Jul 2010 00:00:00 +0530 Thu, 22 Dec 2011 17:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206739 Entitlement to abatement under Notification No. 32/04-ST turned on whether the goods transport agency consignment notes carried the prescribed declarations and whether those declarations could be verified. The adjudicating authority had already extended the exemption where the required particulars were established and retained the demand only for the balance where consignment notes were not produced. On that basis, the Tribunal found no case for complete waiver of pre-deposit and noted that financial hardship was not shown. It directed a partial pre-deposit and granted waiver of the balance and stay of recovery upon compliance. Case-Laws Service Tax Mon, 26 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206739