TaxTMI 
TaxTMI 
2010 (11) TMI 603
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....y and demanded service tax of Rs. 35,128/- and imposed penalty on the appellants under Section 76 of the Finance Act, 1994. The facts of the case are that the assessee is registered with the department as a manufacturer of excisable goods. The appellant availed "Goods Transport Agency Service" in the course of their business and paid service tax under reverse charge method. The appellant availed benefit of Notification No. 32/2004-S.T., dated 3-12-2004 in paying the service tax on GTA services availed. The Notification extended exemption from the liability to service tax in excess of tax due on the value which is equivalent to 25% of freight paid. This exemption was subject to the condition that the credit of duty on inputs or capital goods....
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.... 32/2004-S.T., dated 3-12-2004, the requisite declarations had to be on the consignment note/s itself. The relevant findings contained in Para 10 of the impugned order are reproduced below : "10. However, the Board's letter F. No. 137/154/2008-CX., dated 21-8-08, further clarified that "since the clarification (Circular No. B-1/6/2005-TRU, dated 27-7-2005) was issued in July, 2005, such endorsements were not available on consignment notes issued prior to that period i.e. up to July/August 2005 when the Board Circular reached the field formations. Considering the facts and circumstances of the case and in partial modification of the instructions contained in Circular No. B1/6/2005-TRU, dated 27-7-2005, it is clarified that the benefit ....
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....mber 2005. This was for the reason that as per the Circular, general declaration was sufficient instead of declaration on each consignment note for the previous period. In the absence of such a condition in the Notification, the Commissioner wrongly denied the benefit for the month of September 2005 and the impugned order was not sustainable. 5. Heard the learned JDR who submits that as per Circular No. B-1/6/2005-TRU, dated 27-7-2005, the benefit of Notification No. 32/2004-S.T., dated 3-12-2004 was available subject to the condition that a declaration was made by the service provider on the consignment note that the conditions of the notification had been satisfied. In view of the said Circular for the period post July 2005, it was ....