2012 (7) TMI 108

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....y: In both the appeals the issue involved is same even though the appeals have been filed against different orders. Since the issue is same, a common order is being passed. 2. In both the cases, respondents paid service tax in the capacity of receiver of goods transport services, being a person who has paid freight charges as per the law. Respondents are eligible for the abatement of 75% of ....

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....issible in the absence of declaration on the consignment notes issued by the service provider. Both, adjudicating authority as well as Commissioner (Appeals) have taken a view that the abatement claimed by the respondents is admissible on the basis of general declaration filed by the service provider, even though declarations are not made on the consignment notes, as required by the CBEC Circular.....

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....004-ST has another condition that benefit under Notification No.12/2003-ST should also have not been taken by the service provider. Till 27.7.2005, the day on which the Circular was issued by the Board there was no procedure prescribed as to how this requirement of the notification has to be fulfilled. The Board in the Circular dated 27.7.2005 stated that in the consignment note itself the service....