TaxTMI 
TaxTMI 
2019 (7) TMI 905
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....by the learned Customs Excise and Service Tax Appellate Tribunal South Zonal Bench (hereinafter referred to as 'CESTAT') on 03.03.2011, whereby the learned Tribunal dismissed the appeals filed by the assessee and held that the assessee was not entitled to exemption under Notification No.32/2004 ST dated 03.12.2004 to the extent of abatement of 75% from the gross freight value in the absence of any declaration furnished by the transport agencies from whom the services in question were availed by the assessee, to the effect that the transport agents had not taken CENVAT credit on inputs / capital goods. The relevant portion of the order of the CESTAT is quoted below for ready reference. "3. We find that the abatement of 75% f....
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....rd the learned counsel on either side. The Notification No.32/2004 dated 03.12.2004 is quoted below for ready reference. " Notification : 32/2004-S.T. Dated 03-Dec-2004 Service tax payable on 25% of the gross amount charged by Goods Transport Agency (w.e.f.1-1-2005) In exercise of the powers conferred by sub-section(1) of Section 93 of the Finance Act,1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable service provided by a goods transport agency to a customer, in relation to transport of goods by road in a goods carriage, from so much of the service tax leviable thereon under Section 66 of the said Act, as in excess of the service t....
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....e & Customs, New Delhi Sub : Goods Transport by road service provided by a goods transport agency - Reg. In exercise of the power conferred under Section 37B of the Central Excise Act, 1994, as made applicable to Service Tax by Section 83 of the Finance Act, 1994, the Central Board of Excise and Customs considers it necessary, for the purpose of uniformity with respect to levy of service tax, to issue the following orders:- 2. In terms of Notification No.32/2004-S.T., dated 03.12.2004 (rescinded on 01.03.2006) and No.1/2006-S.T., dated 01.03.2006, the Central Government has exempted the taxable service provided by a goods transport agency to a customer, in relation to transport of goods by road, in a goods carriag....
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....rescribed therein by adopting the procedure prescribed vide para-31 of Circular No.B1/6/2005-TRU, dated 27.07.2005 [2005 (186) E.L.T.T14]. The procedure prescribed is that a declaration by the service provider, in all such cases, on the consignment note, to the effect that the conditions of the aforesaid exemption notification have been satisfied, would be sufficient for availing of the benefit under the said notifications. Opinion of Law Ministry has also been sought in this matter. Law Ministry has concurred with the above views of the Department. 5. Therefore, in all such cases, where the above procedure has been followed, no demand notice may be issued on the basis of objection raised by the C&AG office, and all pending matters....
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....elf, which cannot be permitted. The only way to prove that the conditions stipulated in the proviso of the said notification were satisfied, is to produce a certificate or declaration from the service provider that the service provider has not availed the CENVAT credit in respect of the service tax paid on the service provided to the assessee, which was clarified by the Board in the circular dated 5/1/2007-S.T dated 12-Mar-2007. 8. Therefore, in our considered opinion, the learned Tribunal was perfectly justified in denying such exemption in the cases where no such declaration from the service providers viz., transport agency was forthcoming from the assessee. We do not find any fault or error in the order passed by the tribunal. The jud....