https://www.taxtmi.com/caselaws?id=34928 Where service tax on goods transport agency services is statutorily shifted to a factory as recipient, the recipient can claim the 75% abatement under Notification No. 32/2004-ST if the notification's conditions are satisfied with reference to the transport service actually provided. The recipient cannot be denied the benefit merely because it is not itself the transport operator, since it only discharges the shifted tax liability. The circular and cited precedent supported this construction, and the demand based on denial of the notification benefit was set aside with consequential relief. en-us Wed, 18 Mar 2009 00:00:00 +0530 Thu, 17 Apr 2014 15:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34928 Where service tax on goods transport agency services is statutorily shifted to a factory as recipient, the recipient can claim the 75% abatement under Notification No. 32/2004-ST if the notification's conditions are satisfied with reference to the transport service actually provided. The recipient cannot be denied the benefit merely because it is not itself the transport operator, since it only discharges the shifted tax liability. The circular and cited precedent supported this construction, and the demand based on denial of the notification benefit was set aside with consequential relief. Case-Laws Service Tax Wed, 18 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34928