https://www.taxtmi.com/caselaws?id=440033 Notification No. 32/2004-S.T. granted 75% abatement for Goods Transport Agency services subject to its own conditions, and the text states that a Board circular could not add a further mandatory requirement for a transporter's certificate or declaration that Cenvat credit had not been availed. It further says that, once the substantive notification conditions were met, the abatement should not be denied merely for missing documentary endorsement. The document therefore discusses the principle that exemption or abatement benefits must be governed by the notification itself, not enlarged by circular instructions. en-us Wed, 05 Jul 2023 00:00:00 +0530 Sat, 08 Jul 2023 07:37:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440033 Notification No. 32/2004-S.T. granted 75% abatement for Goods Transport Agency services subject to its own conditions, and the text states that a Board circular could not add a further mandatory requirement for a transporter's certificate or declaration that Cenvat credit had not been availed. It further says that, once the substantive notification conditions were met, the abatement should not be denied merely for missing documentary endorsement. The document therefore discusses the principle that exemption or abatement benefits must be governed by the notification itself, not enlarged by circular instructions. Case-Laws Service Tax Wed, 05 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440033