https://www.taxtmi.com/caselaws?id=207079 A recipient deemed liable to pay service tax on Goods Transport Agency services under reverse charge was held entitled to abatement under the service tax notifications. The non-availment of CENVAT credit condition was construed as applying to the actual service provider, not to the recipient who discharged tax under section 68(2). On that basis, denial of abatement to the assessee was unsustainable, the impugned order was set aside, and consequential relief followed. en-us Tue, 14 Dec 2010 00:00:00 +0530 Thu, 22 Dec 2011 12:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207079 A recipient deemed liable to pay service tax on Goods Transport Agency services under reverse charge was held entitled to abatement under the service tax notifications. The non-availment of CENVAT credit condition was construed as applying to the actual service provider, not to the recipient who discharged tax under section 68(2). On that basis, denial of abatement to the assessee was unsustainable, the impugned order was set aside, and consequential relief followed. Case-Laws Service Tax Tue, 14 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207079