https://www.taxtmi.com/caselaws?id=241708 An exemption notification for goods transport agency service did not require compliance to be proved only by a declaration printed on the consignment note; a separate contemporaneous declaration linked to the invoice could satisfy the condition. Once the assessee produced documentary evidence indicating fulfilment of the exemption requirements, the evidentiary burden shifted to the Revenue to rebut that claim with cogent material. In the absence of adverse evidence, a technical objection as to the form of proof could not defeat the exemption, and the claim was upheld. en-us Tue, 20 Nov 2012 00:00:00 +0530 Mon, 30 Dec 2013 09:00:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241708 An exemption notification for goods transport agency service did not require compliance to be proved only by a declaration printed on the consignment note; a separate contemporaneous declaration linked to the invoice could satisfy the condition. Once the assessee produced documentary evidence indicating fulfilment of the exemption requirements, the evidentiary burden shifted to the Revenue to rebut that claim with cogent material. In the absence of adverse evidence, a technical objection as to the form of proof could not defeat the exemption, and the claim was upheld. Case-Laws Service Tax Tue, 20 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241708