2011 (1) TMI 753

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the order passed by the Commissioner (Appeals), Revenue has filed the present appeal. 2. After hearing both sides, we find that a very short issue is involved. The respondents, who are liable to pay service tax on the goods transport agency services received by them, have availed the benefit of Notification No. 32/04-ST dated 3.12.2004. The said Notification grants abatement to the extent of 7....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., the Commissioner (Appeals) set aside the same on the ground that goods transport agency has given declarations to the above effect. This suffices the requirement of the notification condition in as much as, the notification does not provide any format for filing the declaration. He further held that the Board's Circular No. B-1/6/05-TRU dated 27.7.05 cannot introduce any format for filing declar....