https://www.taxtmi.com/caselaws?id=355604 GTA service tax abatement under the exemption notifications could not be denied merely because each consignment note lacked a specific endorsement, where the transporter had given general declarations confirming compliance with the prescribed conditions. The Board's clarifications and later circulars recognised that such undertakings were sufficient in past cases, and a stricter proof requirement could not be imposed beyond the notification itself. On that basis, the appellant's entitlement to abatement was upheld, and the departmental demand and penalties were not sustainable. en-us Wed, 15 Nov 2017 00:00:00 +0530 Fri, 16 Feb 2018 07:10:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355604 GTA service tax abatement under the exemption notifications could not be denied merely because each consignment note lacked a specific endorsement, where the transporter had given general declarations confirming compliance with the prescribed conditions. The Board's clarifications and later circulars recognised that such undertakings were sufficient in past cases, and a stricter proof requirement could not be imposed beyond the notification itself. On that basis, the appellant's entitlement to abatement was upheld, and the departmental demand and penalties were not sustainable. Case-Laws Service Tax Wed, 15 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355604