https://www.taxtmi.com/caselaws?id=267354 The 75% abatement under Notification No. 32/2004-S.T. was available for goods transport agency services where the notified conditions were satisfied. The record indicated payment to individual truck operators for carriage of goods, with no material showing that they had taken credit of duty on inputs or capital goods, or that any disqualifying condition applied. As the assessee had discharged service tax on 25% of the freight value after claiming the abatement, the differential service tax demand and penalties were not sustainable. en-us Mon, 24 Aug 2015 00:00:00 +0530 Fri, 13 May 2016 15:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267354 The 75% abatement under Notification No. 32/2004-S.T. was available for goods transport agency services where the notified conditions were satisfied. The record indicated payment to individual truck operators for carriage of goods, with no material showing that they had taken credit of duty on inputs or capital goods, or that any disqualifying condition applied. As the assessee had discharged service tax on 25% of the freight value after claiming the abatement, the differential service tax demand and penalties were not sustainable. Case-Laws Service Tax Mon, 24 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267354