https://www.taxtmi.com/caselaws?id=379422 Minor defects in transporter declarations did not justify denial of 75% service tax abatement where the declarations showed no Cenvat credit had been taken and their genuineness was not disputed. The Tribunal treated the missing signatories' names as a minor discrepancy and held that an exemption condition introduced through a circular could not override the notification itself. As the dispute turned on interpretation and tax had already been paid on the reduced taxable value after abatement, the remaining demand was not sustainable. Penalties were also found unwarranted on the same facts and were deleted. en-us Thu, 14 Mar 2019 00:00:00 +0530 Thu, 02 May 2019 17:28:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379422 Minor defects in transporter declarations did not justify denial of 75% service tax abatement where the declarations showed no Cenvat credit had been taken and their genuineness was not disputed. The Tribunal treated the missing signatories' names as a minor discrepancy and held that an exemption condition introduced through a circular could not override the notification itself. As the dispute turned on interpretation and tax had already been paid on the reduced taxable value after abatement, the remaining demand was not sustainable. Penalties were also found unwarranted on the same facts and were deleted. Case-Laws Service Tax Thu, 14 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379422