https://www.taxtmi.com/caselaws?id=449355 A separate declaration by a Goods Transport Agency was treated as sufficient compliance with Notification No. 32/2004-ST, because the circular relied on by the revenue was considered enabling and could not restrict the notification's scope. The court held that the circular did not bar a declaration being made separately from the consignment note. It also accepted the concurrent factual finding that the exemption conditions were satisfied on the record, and held that no substantial question of law arose from the Tribunal's affirmation of that finding. The exemption was therefore upheld in favour of the assessee. en-us Thu, 08 Feb 2024 00:00:00 +0530 Sat, 10 Feb 2024 07:43:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449355 A separate declaration by a Goods Transport Agency was treated as sufficient compliance with Notification No. 32/2004-ST, because the circular relied on by the revenue was considered enabling and could not restrict the notification's scope. The court held that the circular did not bar a declaration being made separately from the consignment note. It also accepted the concurrent factual finding that the exemption conditions were satisfied on the record, and held that no substantial question of law arose from the Tribunal's affirmation of that finding. The exemption was therefore upheld in favour of the assessee. Case-Laws Service Tax Thu, 08 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449355