https://www.taxtmi.com/caselaws?id=240278 A goods transport agency declaration in the consignment note was treated as sufficient for availing service tax abatement, and the benefit was not confined to that form alone where other evidence established entitlement. On the facts, the declarations and supporting material showed substantial compliance, giving the appellant a prima facie case for waiver of the full predeposit. As the first appellate authority had rejected the matter for non-compliance without examining the merits, the appeal was directed to be heard without further deposit and remanded for fresh consideration. en-us Thu, 10 Oct 2013 00:00:00 +0530 Fri, 29 Nov 2013 06:22:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240278 A goods transport agency declaration in the consignment note was treated as sufficient for availing service tax abatement, and the benefit was not confined to that form alone where other evidence established entitlement. On the facts, the declarations and supporting material showed substantial compliance, giving the appellant a prima facie case for waiver of the full predeposit. As the first appellate authority had rejected the matter for non-compliance without examining the merits, the appeal was directed to be heard without further deposit and remanded for fresh consideration. Case-Laws Service Tax Thu, 10 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240278