TaxTMI 
TaxTMI 
2010 (2) TMI 237
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....y, Member (Technical) [Order Per: MR. B.S.V. Murthy]. - The respondents M/s Cadila Pharmaceuticals (P) Ltd. is engaged in manufacture of P&P medicaments and is also engaged in providing taxable service under the category of "Technical Inspection & Certification Service" and in the capacity of service receiver, the respondents are liable to pay the service tax on "Goods Transport Service" ....
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....ion and the Chartered Accountant's certificate which indicated that the respondents could provide such certificate in respect of service tax demand amounting to Rs. 85,34,253/-, he dropped the demand in respect of this amount. However, the balance amount of service tax credit was denied since the respondents could not provide such declaration. Revenue is in appeal against the order of the Comm....
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....isions of notification and the law. The notification only provides that the abatement will be available if the service provider had not availed the benefit of notification or CENVAT Credit. The Board's circular only relates to modality of implementing the notification and cannot be held to be mandatory. He also submits that the Commissioner's order has been passed after the matter was rema....
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....nts are paying the service tax as per the reverse charge mechanism and the relevant notification whereby the service receiver is liable to pay the tax. The question to be decided is that how exactly it should be determined as to whether the conditions are fulfilled. The Board had clarified that the endorsement has to be made on the consignment note. Further, we have to take note of the fact that t....