https://www.taxtmi.com/caselaws?id=355507 The Tribunal allowed the appeal, setting aside the impugned order and granting consequential benefits to the appellant. The Department's attempt to restrict or expand the scope of the exemption notification through subsequent circulars was deemed impermissible. The appellant's substantial compliance with the notification's conditions, supported by CBEC circulars and transporters' declarations, led to the Tribunal's decision in favor of the appellant, relieving them of the imposed service tax liability, interest, and penalties. en-us Wed, 15 Nov 2017 00:00:00 +0530 Thu, 22 Feb 2018 14:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355507 The Tribunal allowed the appeal, setting aside the impugned order and granting consequential benefits to the appellant. The Department's attempt to restrict or expand the scope of the exemption notification through subsequent circulars was deemed impermissible. The appellant's substantial compliance with the notification's conditions, supported by CBEC circulars and transporters' declarations, led to the Tribunal's decision in favor of the appellant, relieving them of the imposed service tax liability, interest, and penalties. Case-Laws Service Tax Wed, 15 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355507