TaxTMI 
TaxTMI 
2023 (12) TMI 438
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....and for the facilitation of its business operations, procured services from Goods Transport Agencies (GTA) for transportation of the material. The appellant availed the benefit of the exemption notification no. 32./2004 - ST dated 3.12.2004, (subsequently replaced by notification no.1/2006 dated 1.03.2006), which exempted the taxable service provided by 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 Act, as is in excess of the service tax calculated on a value which is equivalent to 25% of the gross amount charged from the customer by such goods transport agency for providing the taxable service. The notification f....
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....s only when the said order was communicated to them on 4.3.2022 during physical verification at their earlier address that the department learnt about their contact details. Thereafter, the appellant filed an appeal before the Commissioner on 25.04.2022, however, the same was dismissed by the impugned order on the ground that the appellant had produced only the photo copy of the declaration, the authenticity thereof could not be verified. Being aggrieved, the appellant has preferred the present appeal before this Tribunal. 5. I have heard the learned Counsel for the appellant and also the Authorised Representative for the revenue and perused the records of the case. 6. The submission of the appellant is that the benefit of the exemption n....
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....t of the observations made by the Tribunal in the above referred cases, I am of the considered opinion that the appellant herein while submitting the photo copies of the declaration had sufficiently complied with the conditions of the notification to state that they have not taken the credit of duty paid on inputs or capital goods and did not avail the benefit under the notification no. 12/2003-ST dated 20th June, 2003. During the course of hearing, the learned Counsel for the appellant had produced the original copies of the said declaration, and an opportunity was granted to the learned Authorised Representative for the Revenue to examine the same and on perusal thereof, he did not find any infirmity in the photocopy in comparing the same....