https://www.taxtmi.com/caselaws?id=209682 Goods transport agency service may qualify for Notification No. 32/04-ST where the record supports non-availment of Cenvat credit on inputs or capital goods and non-availment of the related exemption under Notification No. 12/03-ST. On the material produced, including transporter confirmations, the appellate authority reworked the taxable value to 25% of gross freight and quantified the short payment for the relevant periods. The Tribunal found that this reflected proper application of mind and that no legal infirmity was shown in the appellate order, so no further relief was available to the assessee. en-us Mon, 04 Apr 2011 00:00:00 +0530 Wed, 21 Dec 2011 18:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209682 Goods transport agency service may qualify for Notification No. 32/04-ST where the record supports non-availment of Cenvat credit on inputs or capital goods and non-availment of the related exemption under Notification No. 12/03-ST. On the material produced, including transporter confirmations, the appellate authority reworked the taxable value to 25% of gross freight and quantified the short payment for the relevant periods. The Tribunal found that this reflected proper application of mind and that no legal infirmity was shown in the appellate order, so no further relief was available to the assessee. Case-Laws Service Tax Mon, 04 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209682