https://www.taxtmi.com/caselaws?id=194162 Abatement under the GTA service exemption notifications was available where the prescribed conditions were satisfied and the procedure in the applicable Board circular was followed. The circular treated a declaration by the service provider on the consignment note that the notification conditions were met as sufficient for claiming the benefit. On that basis, the exemption could not be denied for want of any further interference-worthy defect, and the Revenue's challenge failed. en-us Thu, 10 Nov 2016 00:00:00 +0530 Thu, 31 Aug 2017 07:09:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194162 Abatement under the GTA service exemption notifications was available where the prescribed conditions were satisfied and the procedure in the applicable Board circular was followed. The circular treated a declaration by the service provider on the consignment note that the notification conditions were met as sufficient for claiming the benefit. On that basis, the exemption could not be denied for want of any further interference-worthy defect, and the Revenue's challenge failed. Case-Laws Service Tax Thu, 10 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194162