https://www.taxtmi.com/caselaws?id=333439 Abatement of 75% of the taxable value of Goods Transport Agency services under Notification No. 32/2004-ST was treated as substantive relief, so the Board-prescribed endorsement requirements were held to be directory rather than mandatory. Certificates issued by the GTA were accepted as sufficient compliance with the notification conditions, and substantial compliance was found on the record. The assessee was therefore entitled to the abatement, and denial on mere procedural non-compliance was not justified. en-us Thu, 06 Oct 2016 00:00:00 +0530 Thu, 13 Oct 2016 15:13:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333439 Abatement of 75% of the taxable value of Goods Transport Agency services under Notification No. 32/2004-ST was treated as substantive relief, so the Board-prescribed endorsement requirements were held to be directory rather than mandatory. Certificates issued by the GTA were accepted as sufficient compliance with the notification conditions, and substantial compliance was found on the record. The assessee was therefore entitled to the abatement, and denial on mere procedural non-compliance was not justified. Case-Laws Service Tax Thu, 06 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333439