https://www.taxtmi.com/caselaws?id=264843 Notification No. 32/2004-ST required that the transport agency should not have availed the benefit of Notification No. 12/2003-ST or taken credit on inputs or capital goods, but it did not require that this declaration be printed on consignment notes. Board circulars could not introduce an additional condition beyond the notification itself. Where declarations from major transporters showed compliance and the show cause notice contained no contrary evidence, entitlement to the exemption was substantially established and the demand was held unsustainable. en-us Thu, 09 Jul 2015 00:00:00 +0530 Fri, 13 May 2016 15:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264843 Notification No. 32/2004-ST required that the transport agency should not have availed the benefit of Notification No. 12/2003-ST or taken credit on inputs or capital goods, but it did not require that this declaration be printed on consignment notes. Board circulars could not introduce an additional condition beyond the notification itself. Where declarations from major transporters showed compliance and the show cause notice contained no contrary evidence, entitlement to the exemption was substantially established and the demand was held unsustainable. Case-Laws Service Tax Thu, 09 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264843