GTA Service Tax Abatement: Unregistered Providers Exempt from Notification No. 32/2004, Appellant Can Claim 75% Abatement.

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....Denial of abatement of 75% - GTA service - it is evident that once the service provider is not registered with service tax, the fulfilment of condition of notification No.32/2004 does not arise. - appellant is eligible to pay service tax as a recipient and they are eligible for abatement - AT....