2012 (9) TMI 451

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....R, for the Respondent. [Order]. - Abatement of 75% from the value of the service provided for the purpose of determination of Service tax payable in the hands of receiver of the service who is liable to pay service tax has been denied on the ground that the declarations required to be made on the consignment note were not made by the service providers. The declarations required are that no i....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tions were not available and the period involved is January 2006 to May 2006. The learned counsel relies upon the decision of the Hon'ble High Court of Gujarat in the case of C.C.E. & S.T. v. Neral Paper Mills (P) Ltd. reported in 2010 (20) S.T.R. 601 (Guj.) to submit that it is not mandatory that such declaration is required to be made in the consignment note since the requirement is not mentione....