https://www.taxtmi.com/caselaws?id=221703 Documentary proof showing transport of goods under proper consignment notes was treated as sufficient compliance with Notification No. 32/2004-ST, and the assessee's burden of proof was held discharged. Any alleged non-compliance with the notification's conditions, if it existed, was to be examined at the transporters' level, and the Revenue could not deny the exemption without verifying whether those conditions were actually breached. On that basis, the service tax demand was found unsustainable and the appellant obtained relief from the disputed liability. en-us Tue, 08 Jan 2013 00:00:00 +0530 Mon, 25 Mar 2013 10:02:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221703 Documentary proof showing transport of goods under proper consignment notes was treated as sufficient compliance with Notification No. 32/2004-ST, and the assessee's burden of proof was held discharged. Any alleged non-compliance with the notification's conditions, if it existed, was to be examined at the transporters' level, and the Revenue could not deny the exemption without verifying whether those conditions were actually breached. On that basis, the service tax demand was found unsustainable and the appellant obtained relief from the disputed liability. Case-Laws Service Tax Tue, 08 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221703