https://www.taxtmi.com/caselaws?id=280225 The Tribunal ruled in favor of the appellant, holding that the appellant, as the recipient of GTA service, was liable to pay service tax but was entitled to the benefit of exemption under Notification No. 32/2004-ST. The Tribunal accepted general declarations from GTAs as compliance with the notification, emphasizing the lack of a prescribed format for declarations. The impugned order demanding service tax, interest, and penalty was set aside, and the appeal was allowed with consequential relief, as the insistence on declarations on each consignment note for abatement purposes was deemed legally unsustainable. en-us Mon, 09 Jul 2018 00:00:00 +0530 Fri, 26 Apr 2019 08:11:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280225 The Tribunal ruled in favor of the appellant, holding that the appellant, as the recipient of GTA service, was liable to pay service tax but was entitled to the benefit of exemption under Notification No. 32/2004-ST. The Tribunal accepted general declarations from GTAs as compliance with the notification, emphasizing the lack of a prescribed format for declarations. The impugned order demanding service tax, interest, and penalty was set aside, and the appeal was allowed with consequential relief, as the insistence on declarations on each consignment note for abatement purposes was deemed legally unsustainable. Case-Laws Service Tax Mon, 09 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280225