https://www.taxtmi.com/circulars?id=5371 Persons who pay service tax under the reverse charge mechanism may claim the 75% abatement only if they satisfy non availment of CENVAT credit and non availment of benefit of notification No. 12/2003 ST; a declaration from the GTA affirming non availment of credit or notification benefit on the consignment note suffices, and for periods before such endorsements were common a general declaration from the GTA may be accepted retrospectively to decide pending cases. en-us Thu, 21 Aug 2008 00:00:00 +0530 Mon, 09 Jan 2012 16:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=5371 Persons who pay service tax under the reverse charge mechanism may claim the 75% abatement only if they satisfy non availment of CENVAT credit and non availment of benefit of notification No. 12/2003 ST; a declaration from the GTA affirming non availment of credit or notification benefit on the consignment note suffices, and for periods before such endorsements were common a general declaration from the GTA may be accepted retrospectively to decide pending cases. Circulars Service Tax Thu, 21 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/circulars?id=5371