https://www.taxtmi.com/forum/issue?id=108392 GTA abatement under Notification 26/2012-ST is conditional on compliance with a declaration or proof regarding non availment of input credit; advisory opinions conflict-some advise that no declaration by the service provider bars abatement, others suggest historical treatment of taxable freight and later changes affecting documentary requirements, and Budget 2015 reduced the abatement rate while raising uncertainty about whether the service recipient must fulfil the provider's condition. en-us Wed, 08 Apr 2015 16:46:52 +0530 Thu, 23 Jan 2025 15:56:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=108392 GTA abatement under Notification 26/2012-ST is conditional on compliance with a declaration or proof regarding non availment of input credit; advisory opinions conflict-some advise that no declaration by the service provider bars abatement, others suggest historical treatment of taxable freight and later changes affecting documentary requirements, and Budget 2015 reduced the abatement rate while raising uncertainty about whether the service recipient must fulfil the provider's condition. Discussion-Forum Service Tax Wed, 08 Apr 2015 16:46:52 +0530 https://www.taxtmi.com/forum/issue?id=108392