https://www.taxtmi.com/highlights?id=48058 GTA Service - denial of benefit of 75% abatement in the absence of any declaration furnished by the transport agencies - There is no merit in the submissions that even without declaration as stipulated in the notification, the assessee was entitled to such exemption, is over simplifying or glossing over the conditions itself, which cannot be permitted. - Tribunal was perfectly justified in denying such exemption. en-us Fri, 19 Jul 2019 08:00:10 +0530 Fri, 19 Jul 2019 08:00:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=48058 GTA Service - denial of benefit of 75% abatement in the absence of any declaration furnished by the transport agencies - There is no merit in the submissions that even without declaration as stipulated in the notification, the assessee was entitled to such exemption, is over simplifying or glossing over the conditions itself, which cannot be permitted. - Tribunal was perfectly justified in denying such exemption. Highlights Service Tax Fri, 19 Jul 2019 08:00:10 +0530 https://www.taxtmi.com/highlights?id=48058