https://www.taxtmi.com/caselaws?id=234715 The appeal involved allegations of wrongful exemption availing under Notification No.32/2004 ST for services of "Goods Transport Agency by Road," resulting in an underpayment of service tax. The central issue was the interpretation of declaration requirements under the Notification, specifically regarding the submission of annual basis declarations instead of per consignment note declarations. Citing a previous Tribunal decision, it was established that annual basis declarations sufficed for compliance with the Notification's conditions, leading to the appeal being allowed in favor of the appellants. en-us Thu, 02 May 2013 00:00:00 +0530 Mon, 24 Jun 2013 18:45:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234715 The appeal involved allegations of wrongful exemption availing under Notification No.32/2004 ST for services of "Goods Transport Agency by Road," resulting in an underpayment of service tax. The central issue was the interpretation of declaration requirements under the Notification, specifically regarding the submission of annual basis declarations instead of per consignment note declarations. Citing a previous Tribunal decision, it was established that annual basis declarations sufficed for compliance with the Notification's conditions, leading to the appeal being allowed in favor of the appellants. Case-Laws Service Tax Thu, 02 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234715