https://www.taxtmi.com/caselaws?id=250594 Abatement under Notification No. 1/2006-S.T. was available for GTA services where the transporters were shown to be unregistered under the Service Tax regime, supporting the conclusion that they had not availed Cenvat credit or the benefit of Notification No. 12/2003-S.T. Certificates subsequently produced before the appellate authority were also ignored without justification. On that basis, the condition of non-availment was treated as satisfied, and the demand of service tax and the penalty were held unsustainable and set aside. en-us Thu, 20 Oct 2011 00:00:00 +0530 Tue, 19 Aug 2014 14:23:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250594 Abatement under Notification No. 1/2006-S.T. was available for GTA services where the transporters were shown to be unregistered under the Service Tax regime, supporting the conclusion that they had not availed Cenvat credit or the benefit of Notification No. 12/2003-S.T. Certificates subsequently produced before the appellate authority were also ignored without justification. On that basis, the condition of non-availment was treated as satisfied, and the demand of service tax and the penalty were held unsustainable and set aside. Case-Laws Service Tax Thu, 20 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250594