https://www.taxtmi.com/caselaws?id=241192 Eligibility for 75% abatement on goods transport agency services under Notification No. 32/2004-ST depended on compliance with the notification conditions and the supporting declarations obtained from transporters. The Tribunal noted that the legal position on the benefit was settled, but the lower authority had not properly verified the documents and declarations produced by the appellant. Because entitlement turned on factual examination of the evidence, the matter was remitted to the original adjudicating authority for fresh adjudication after verification and after giving both sides a reasonable opportunity to adduce evidence. en-us Thu, 02 May 2013 00:00:00 +0530 Wed, 18 Dec 2013 08:49:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241192 Eligibility for 75% abatement on goods transport agency services under Notification No. 32/2004-ST depended on compliance with the notification conditions and the supporting declarations obtained from transporters. The Tribunal noted that the legal position on the benefit was settled, but the lower authority had not properly verified the documents and declarations produced by the appellant. Because entitlement turned on factual examination of the evidence, the matter was remitted to the original adjudicating authority for fresh adjudication after verification and after giving both sides a reasonable opportunity to adduce evidence. Case-Laws Service Tax Thu, 02 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241192