https://www.taxtmi.com/caselaws?id=1846 Recipients liable to pay service tax on goods transport agency services were entitled to the abatement under Notification No. 32/2004-S.T. when the prescribed conditions were met. The Section 37B clarification read with Circular No. B1/6/2005-TRU treated the exemption as available to the person liable to pay tax, and accepted the service provider's declaration on the consignment note as sufficient compliance. On that basis, the contrary view in the impugned order was inconsistent with the binding clarification, and the differential tax demand and penalty were not sustainable. en-us Fri, 08 Jun 2007 00:00:00 +0530 Tue, 15 Apr 2008 10:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1846 Recipients liable to pay service tax on goods transport agency services were entitled to the abatement under Notification No. 32/2004-S.T. when the prescribed conditions were met. The Section 37B clarification read with Circular No. B1/6/2005-TRU treated the exemption as available to the person liable to pay tax, and accepted the service provider's declaration on the consignment note as sufficient compliance. On that basis, the contrary view in the impugned order was inconsistent with the binding clarification, and the differential tax demand and penalty were not sustainable. Case-Laws Service Tax Fri, 08 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1846