https://www.taxtmi.com/caselaws?id=35521 The Appellate Tribunal CESTAT, Ahmedabad confirmed the demand and imposed a penalty on the appellant, a manufacturer of excisable goods, for failing to fulfill conditions for availing abatement under Notification No. 32/04-ST for Goods Transport Agency service. The Tribunal held that the appellant did not meet the specified conditions for the abatement, emphasizing the importance of compliance with such conditions to avail tax exemptions. The appellant's argument regarding the service provider's compliance and lack of evidence were not accepted. The Tribunal directed the appellant to deposit 50% of the duty amount within eight weeks, highlighting the necessity of adhering to conditions and providing evidence for tax exemption claims. en-us Fri, 19 Jun 2009 00:00:00 +0530 Fri, 12 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35521 The Appellate Tribunal CESTAT, Ahmedabad confirmed the demand and imposed a penalty on the appellant, a manufacturer of excisable goods, for failing to fulfill conditions for availing abatement under Notification No. 32/04-ST for Goods Transport Agency service. The Tribunal held that the appellant did not meet the specified conditions for the abatement, emphasizing the importance of compliance with such conditions to avail tax exemptions. The appellant's argument regarding the service provider's compliance and lack of evidence were not accepted. The Tribunal directed the appellant to deposit 50% of the duty amount within eight weeks, highlighting the necessity of adhering to conditions and providing evidence for tax exemption claims. Case-Laws Service Tax Fri, 19 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35521