https://www.taxtmi.com/caselaws?id=470957 Recipients liable for service tax under reverse charge on goods transport agency services may claim abatement where the prescribed declaration is issued separately on the agency's letterhead. The applicable notifications did not mandate a particular format or require endorsement of the declaration on each consignment note. A separate certificate from the goods transport agency constituted sufficient compliance, preserving entitlement to abatement. en-us Tue, 13 Feb 2018 00:00:00 +0530 Fri, 14 Aug 2026 17:29:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470957 Recipients liable for service tax under reverse charge on goods transport agency services may claim abatement where the prescribed declaration is issued separately on the agency's letterhead. The applicable notifications did not mandate a particular format or require endorsement of the declaration on each consignment note. A separate certificate from the goods transport agency constituted sufficient compliance, preserving entitlement to abatement. Case-Laws Service Tax Tue, 13 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470957