2012 (6) TMI 333

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....of Rs. 3,34,704/- with interest has been demanded on the GTA service received by the appellant on the ground that appellant is not eligible for the abatement of 75% provided in the Notification No. 32/2004-ST dated 03.12.2004. The service tax demanded is for the period from January 2005 to March 2009. Penalty equal to service tax has been imposed under Section 78 of Finance Act, 1994 and penalty u....

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....not availed the benefit of Notification No. 12/2003 and had not taken cenvat credit. He submits that there are several decisions wherein a view has been taken that it is not essential such a declaration has to be given in the consignment notes but separate declaration would also serve the purpose. However, he fairly admits that in the certificates produced before the Commissioner (Appeals), even t....