https://www.taxtmi.com/caselaws?id=206990 Abatement under the service tax notifications could not be denied merely because a goods transport agency gave an annual declaration instead of a declaration for each consignment, where the declarations certified that no credit had been taken and no benefit under Notification No. 12/2003-ST had been availed. The notifications did not prescribe the form or frequency of the declaration, and the only objection arose from a Board circular. As the declarations were undisputed and the substance of the condition against double benefit was satisfied, the defect was purely technical and did not defeat eligibility for abatement. en-us Mon, 03 Oct 2011 00:00:00 +0530 Thu, 28 Apr 2016 16:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206990 Abatement under the service tax notifications could not be denied merely because a goods transport agency gave an annual declaration instead of a declaration for each consignment, where the declarations certified that no credit had been taken and no benefit under Notification No. 12/2003-ST had been availed. The notifications did not prescribe the form or frequency of the declaration, and the only objection arose from a Board circular. As the declarations were undisputed and the substance of the condition against double benefit was satisfied, the defect was purely technical and did not defeat eligibility for abatement. Case-Laws Service Tax Mon, 03 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206990