https://www.taxtmi.com/forum/issue?id=274 The abatement for Goods Transport Agency services is available to consignor or consignee even when they discharge the service tax, provided the transport provider has not availed cenvat credit on capital goods and inputs and furnishes a declaration of non availment and non option for other deductions. en-us Fri, 03 Nov 2006 12:04:21 +0530 Thu, 23 Jan 2025 15:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=274 The abatement for Goods Transport Agency services is available to consignor or consignee even when they discharge the service tax, provided the transport provider has not availed cenvat credit on capital goods and inputs and furnishes a declaration of non availment and non option for other deductions. Discussion-Forum Service Tax Fri, 03 Nov 2006 12:04:21 +0530 https://www.taxtmi.com/forum/issue?id=274