https://www.taxtmi.com/caselaws?id=257588 A beneficial service tax exemption under Notification No. 32/2004-ST could not be denied merely because the transporter declaration was produced belatedly, where the record did not show that the transporter had taken Cenvat credit on inputs or capital goods or had availed the benefit of Notification No. 12/2003-ST. The appellate authority accepted the declaration and consignment notes, and the Tribunal treated the substantive conditions of the notification as satisfied. Additional requirements introduced through a later CBEC circular were held incapable of restricting the scope of the exemption notification. The Revenue's challenge therefore failed and the exemption was sustained. en-us Thu, 19 Feb 2015 00:00:00 +0530 Fri, 16 Oct 2015 11:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257588 A beneficial service tax exemption under Notification No. 32/2004-ST could not be denied merely because the transporter declaration was produced belatedly, where the record did not show that the transporter had taken Cenvat credit on inputs or capital goods or had availed the benefit of Notification No. 12/2003-ST. The appellate authority accepted the declaration and consignment notes, and the Tribunal treated the substantive conditions of the notification as satisfied. Additional requirements introduced through a later CBEC circular were held incapable of restricting the scope of the exemption notification. The Revenue's challenge therefore failed and the exemption was sustained. Case-Laws Service Tax Thu, 19 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257588