2012 (10) TMI 492

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....akraborty submitted that appellant had availed benefit of Notification No.32/2004-ST dated 03.12.2004 and Notification No.1/2006-ST dated 01.03.2006 as applicable during the material period. Show cause notices were issued to them denying the benefit of the said exemption Notification as the appellant had failed to fulfill the conditions of the said Notification in as much as they could not produce the relevant consignment note indicating necessary declaration from transport agency that neither credit on input or on capital goods and benefit of Notification No.12/2003-ST dated 20.06.2003 had been availed for providing such services by the said transport agencies. He further submitted that they have produced certificates from the respective t....

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....dvocate. 4. After hearing both sides we find that appeal itself can be disposed off at this stage. Therefore, after waiving the requirement of pre deposit, we take up the appeal for disposal. 5. This Tribunal vide its order dated 20/06/12 (supra) has held as under:     "........We find that the present appeal revolves around a limited issue of eligibility of abatement of 75% from the gross taxable value of service rendered by a goods transport agency(GTA) as allowed under Notification No.32/2004-ST dated 03.12.2004 or Notification No.1/2006-ST dated 01.03.2006. The point of dispute between the appellant and the Revenue was that the declaration required to be filed by the respective goods transport agency as prescribe....

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....at taking note of the difficulties experienced by the department as well as the assesses/the Board has issued further clarification on 21.08.2008. It is clarified as follows:     The matter has been examined. Considering the facts and circumstances of the case in partial modification of the - instructions contained in Circular No.BI/6/2005-TRU dated 27.07.2005 it is clarified that the benefit of availment of abatement may also be extended in past cases if the taxpayers produce a general declaration from the GTA to the effect that neither credit on input or capital goods used for the provision of service has been taken nor the benefit of notification No.12/2003-ST has been taken by them." Further we find that the issue o....