https://www.taxtmi.com/caselaws?id=271097 The Tribunal accepted the assessee's compliance with Notification No. 32/2004-ST, allowing the exemption for the entire period and dismissing the service tax demand. The Tribunal upheld the transporters' declarations as meeting the notification conditions, emphasizing substantive compliance over procedural formalities. As the primary demand was set aside, penalties under Section 76 and Section 78 were also dismissed, highlighting that procedural lapses should not negate substantive rights when core conditions are fulfilled. en-us Fri, 30 Oct 2015 00:00:00 +0530 Sat, 01 Oct 2016 12:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271097 The Tribunal accepted the assessee's compliance with Notification No. 32/2004-ST, allowing the exemption for the entire period and dismissing the service tax demand. The Tribunal upheld the transporters' declarations as meeting the notification conditions, emphasizing substantive compliance over procedural formalities. As the primary demand was set aside, penalties under Section 76 and Section 78 were also dismissed, highlighting that procedural lapses should not negate substantive rights when core conditions are fulfilled. Case-Laws Service Tax Fri, 30 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271097