https://www.taxtmi.com/caselaws?id=356023 The Tribunal ruled in favor of the appellant, a manufacturer of excisable goods, in a case concerning service tax liability on GTA services under Notification No.32/2004-ST. The appellant's compliance with conditions for availing abatement was upheld, supported by undertakings from transporters and CBEC clarifications. The Tribunal emphasized that CBEC circulars cannot impose additional conditions beyond exemption notifications, setting aside the order confirming service tax liability, interest, and penalties. The appellant's eligibility for abatement based on a general declaration from GTA was recognized, allowing the appeal with consequential benefits. en-us Wed, 15 Nov 2017 00:00:00 +0530 Fri, 23 Feb 2018 06:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356023 The Tribunal ruled in favor of the appellant, a manufacturer of excisable goods, in a case concerning service tax liability on GTA services under Notification No.32/2004-ST. The appellant's compliance with conditions for availing abatement was upheld, supported by undertakings from transporters and CBEC clarifications. The Tribunal emphasized that CBEC circulars cannot impose additional conditions beyond exemption notifications, setting aside the order confirming service tax liability, interest, and penalties. The appellant's eligibility for abatement based on a general declaration from GTA was recognized, allowing the appeal with consequential benefits. Case-Laws Service Tax Wed, 15 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356023