https://www.taxtmi.com/caselaws?id=356022 The Appellate Tribunal CESTAT HYDERABAD ruled in favor of M/s Chandra Maritime Private Limited regarding the service tax liability on freight charges. The Tribunal emphasized the importance of CBEC circulars in interpreting exemption conditions and highlighted that circulars cannot impose additional conditions beyond exemption notifications. It concluded that the demand for service tax liability was contradictory to CBEC clarifications and set aside the impugned order, allowing the appellant to avail abatement benefits based on general declarations from GTA without specific endorsements on consignment notes. en-us Wed, 15 Nov 2017 00:00:00 +0530 Fri, 23 Feb 2018 06:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356022 The Appellate Tribunal CESTAT HYDERABAD ruled in favor of M/s Chandra Maritime Private Limited regarding the service tax liability on freight charges. The Tribunal emphasized the importance of CBEC circulars in interpreting exemption conditions and highlighted that circulars cannot impose additional conditions beyond exemption notifications. It concluded that the demand for service tax liability was contradictory to CBEC clarifications and set aside the impugned order, allowing the appellant to avail abatement benefits based on general declarations from GTA without specific endorsements on consignment notes. Case-Laws Service Tax Wed, 15 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356022