https://www.taxtmi.com/caselaws?id=234376 The Tribunal held that declarations provided by Goods Transport Agencies (GTAs) on their letter-heads and in payment bills were sufficient for availing the abatement under Notifications No. 32/2004-S.T. and No. 1/2006-S.T. The requirement for declarations on each consignment note was deemed legally unsustainable. The Tribunal found in favor of the appellants, setting aside the orders passed by the Commissioner and allowing the appeals. The decision emphasized the acceptability of declarations in the prescribed format for claiming benefits under the relevant Notifications. en-us Wed, 20 Jun 2012 00:00:00 +0530 Sat, 08 Jun 2013 12:44:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234376 The Tribunal held that declarations provided by Goods Transport Agencies (GTAs) on their letter-heads and in payment bills were sufficient for availing the abatement under Notifications No. 32/2004-S.T. and No. 1/2006-S.T. The requirement for declarations on each consignment note was deemed legally unsustainable. The Tribunal found in favor of the appellants, setting aside the orders passed by the Commissioner and allowing the appeals. The decision emphasized the acceptability of declarations in the prescribed format for claiming benefits under the relevant Notifications. Case-Laws Service Tax Wed, 20 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234376