TaxTMI 
TaxTMI 
2009 (9) TMI 162
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....bsence of any representation from the respondent. 3. After hearing the learned DR for some time on stay petition, we find that the appeal itself can be disposed of at this juncture, as the issue is now squarely settled. Accordingly, dismissing the stay petition filed by the Revenue, we take up the appeal for disposal. 4. The issue involved in this case is regarding benefit of abatement of 75% on the freight charges, to the respondents, in terms of Notification No. 32/2004 dated 3-12-2004. It is the contention of the Revenue that the respondent has not followed the conditions laid down in the said notification inasmuch as the respondent should have placed the evidence in terms of declaration on the consignment notes issued by GTA concerned....
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.... a goods carriage would be liable to pay service tax. It was further clarified by Board vide para 31 of Circular No. B1/6/2005-TRU, dated 27-7-2005, that in cases where liability for tax payment is on the consignor or consignee, a declaration by the goods transport agency in the consignment note issued to the effect that neither credit on inputs or capital goods used for provision of service has been taken nor the benefit of Notification No. 12/2003-ST. has been taken by them may suffice for the purpose of availment of 75% abatement by the person liable to pay service tax. Therefore the law is very clear on this issue. As seen from the impugned order, it is observed that the appellants had provided copies of some declarations provided by th....
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....er is undoubtedly goods transport agency. However, the liability to pay tax in certain cases has been shifted to either the consignor or to the consignee depending upon who actually paid the freight. In other cases where neither the consignee nor consignor is required to pay the service tax, the responsibility for paying service tax continues with the concerned Goods Transport Agency. The condition of not taking "credit of duty paid on inputs of capital goods used for providing such taxable service" necessarily should relate to the services actually rendered by the Transport Agency. The respondent has not actually rendered the said services; as a consignor he has not availed the credit of duty paid on inputs of capital goods for providing s....