2011 (3) TMI 147

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....an, SDR, for the respondents   Per: Jyoti Balasundaram,   For the purpose of hearing of these appeals, predeposit of the amount of service tax in dispute together with interest and penalty is waived and recovery thereof stayed. We now take up the appeals itself for final disposal, with the consent of both sides.   2. We have heard both sides. We find that demands of Rs.92,8....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ees were not able to produce the consignment notes showing the above said declaration in terms of Notification No.12/03-ST dated 20.06.03.   3. We find that the abatement of 75% from the gross freight value under Notification No. 32/2004-ST dated 03.12.2004 as amended is not available in the absence of such declaration/consignment note containing transaction particulars. The Commissioner h....