https://www.taxtmi.com/caselaws?id=801918 Seventy-five per cent abatement for goods transport agency services remained available where transporters gave general declarations that they had not availed Cenvat credit or the specified alternative exemption benefit. The governing exemption notification did not require a separate declaration for each consignment note. A Board circular could not impose that additional procedural requirement beyond the notification's stipulated conditions. Accordingly, the service recipient could claim the abatement on the basis of general transporter declarations, and the related service-tax demand was unsustainable. en-us Fri, 20 Feb 2026 00:00:00 +0530 Thu, 29 Oct 2026 06:33:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801918 Seventy-five per cent abatement for goods transport agency services remained available where transporters gave general declarations that they had not availed Cenvat credit or the specified alternative exemption benefit. The governing exemption notification did not require a separate declaration for each consignment note. A Board circular could not impose that additional procedural requirement beyond the notification's stipulated conditions. Accordingly, the service recipient could claim the abatement on the basis of general transporter declarations, and the related service-tax demand was unsustainable. Case-Laws Service Tax Fri, 20 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801918