https://www.taxtmi.com/caselaws?id=365263 The Appellate Tribunal CESTAT ALLAHABAD ruled in favor of the appellants in a case concerning the availability of abatement on Goods Transport Agency (GTA) services under Notification No.01/2006-ST. The dispute arose over the endorsement requirement on consignment notes for availing abatement. The Tribunal held that the endorsement procedure was not mandatory and could not be used to deny the abatement claim when the conditions of the notification were otherwise fulfilled. The Tribunal set aside the demand and penalty imposed by the Commissioner (Appeals), allowing the appeal with consequential relief to the appellant. en-us Wed, 18 Jul 2018 00:00:00 +0530 Tue, 14 Aug 2018 07:42:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365263 The Appellate Tribunal CESTAT ALLAHABAD ruled in favor of the appellants in a case concerning the availability of abatement on Goods Transport Agency (GTA) services under Notification No.01/2006-ST. The dispute arose over the endorsement requirement on consignment notes for availing abatement. The Tribunal held that the endorsement procedure was not mandatory and could not be used to deny the abatement claim when the conditions of the notification were otherwise fulfilled. The Tribunal set aside the demand and penalty imposed by the Commissioner (Appeals), allowing the appeal with consequential relief to the appellant. Case-Laws Service Tax Wed, 18 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365263