https://www.taxtmi.com/caselaws?id=265581 Certificates or declarations issued by the Goods Transport Agency on its letterhead, confirming non-availment of credit on inputs or capital goods, were treated as sufficient compliance with the conditions in the exemption notifications for abatement. The Tribunal followed its earlier view that the issue was no longer res integra and accepted that such declarations satisfied the notification requirements. As a result, the recipient of GTA service was entitled to the abated tax benefit, and the revisional order denying the exemption was unsustainable. en-us Mon, 06 Jul 2015 00:00:00 +0530 Tue, 13 Oct 2015 15:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265581 Certificates or declarations issued by the Goods Transport Agency on its letterhead, confirming non-availment of credit on inputs or capital goods, were treated as sufficient compliance with the conditions in the exemption notifications for abatement. The Tribunal followed its earlier view that the issue was no longer res integra and accepted that such declarations satisfied the notification requirements. As a result, the recipient of GTA service was entitled to the abated tax benefit, and the revisional order denying the exemption was unsustainable. Case-Laws Service Tax Mon, 06 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265581