https://www.taxtmi.com/caselaws?id=3487 A notification condition requiring non-availment of credit by the service provider cannot be applied against a consignor or consignee made liable to pay goods transport agency service tax as a deemed recipient. Where the tax liability shifts under the statutory scheme, the person paying tax is not the ordinary service provider and does not avail input or capital goods credit for providing the transport service. The denial of the 75% abatement under Notification No. 32/2004-S.T. was therefore unsustainable, and the benefit of abatement was correctly allowed. en-us Thu, 13 Dec 2007 00:00:00 +0530 Wed, 16 Apr 2008 18:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3487 A notification condition requiring non-availment of credit by the service provider cannot be applied against a consignor or consignee made liable to pay goods transport agency service tax as a deemed recipient. Where the tax liability shifts under the statutory scheme, the person paying tax is not the ordinary service provider and does not avail input or capital goods credit for providing the transport service. The denial of the 75% abatement under Notification No. 32/2004-S.T. was therefore unsustainable, and the benefit of abatement was correctly allowed. Case-Laws Service Tax Thu, 13 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3487