https://www.taxtmi.com/circulars?id=690 The abatement under Notification No. 32 for transport-of-goods-by-road services is available only where the Goods Transport Agency is liable to pay service tax; the benefit does not apply where Notification No. 35 shifts liability because the consignee or consignor fall within specified exempt categories, and jurisdictional Commissioners are to be informed of this clarification. en-us Wed, 30 Mar 2005 00:00:00 +0530 Tue, 10 Jan 2012 11:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=690 The abatement under Notification No. 32 for transport-of-goods-by-road services is available only where the Goods Transport Agency is liable to pay service tax; the benefit does not apply where Notification No. 35 shifts liability because the consignee or consignor fall within specified exempt categories, and jurisdictional Commissioners are to be informed of this clarification. Circulars Service Tax Wed, 30 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/circulars?id=690