2011 (10) TMI 104

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....Appellants    Shri K.K. Jaiswal, SDR for the Respondent Per Archana Wadhwa (for the Bench): After dispensing with the condition of pre-deposit of Service Tax and penalty amount, we proceed to decide the appeal itself with the consent of both sides inasmuch as the issue stands covered by various precedent decisions of the Tribunal. 2. The appellants are GTA service recipi....

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....n the ground that such declarations are not made on the body of each relevant consignment but have been made on annual basis. 4. After hearing both sides, we find that the lower authorities have not disputed the factum of declaration made by the transporters. It is also not the Revenue's case that the transporters had either availed the credit or the benefit of notification No. 12/2003 ST. The ....

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....missions made by both sides, we find that the notification itself nowhere lays down as to how the said declaration are required to be made. It is only by one of Board's Circular and clarifications that the Revenue is insisting on making declaration on each and every consignment. Apart from the fact that this is a technical ground, we also note that the GTA providers having made an annual declarati....