https://www.taxtmi.com/caselaws?id=252806 Abatement under Notification No. 32/2004-S.T. could be extended for GTA services taxed under the reverse charge mechanism where the taxpayer produced general declarations from the transport agencies confirming that the benefit of Notification No. 12/2003-S.T. had not been availed. The Board's circular dated 21.08.2008, which modified earlier instructions dated 27.07.2005, clarified that such declarations were sufficient even for past cases. On that basis, the condition for abatement was treated as satisfied and the service tax demand was not sustainable. en-us Fri, 28 Mar 2014 00:00:00 +0530 Tue, 04 Nov 2014 15:39:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252806 Abatement under Notification No. 32/2004-S.T. could be extended for GTA services taxed under the reverse charge mechanism where the taxpayer produced general declarations from the transport agencies confirming that the benefit of Notification No. 12/2003-S.T. had not been availed. The Board's circular dated 21.08.2008, which modified earlier instructions dated 27.07.2005, clarified that such declarations were sufficient even for past cases. On that basis, the condition for abatement was treated as satisfied and the service tax demand was not sustainable. Case-Laws Service Tax Fri, 28 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252806