Court Confirms Notification Scope Unaffected by Circular; Upholds Exemption for Goods Transport Agency Declaration.

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....GTA Service - Declaration by the Goods Transport Agency in the consignment note has not been made so as to comply with the two conditions of Notification No. 32/2004- ST dated 03.12.2004 - The High Court held that, The Circular relied upon by the appellant does not narrow down the scope of Notification No. 32/2004-ST or prohibit a separate declaration. - The order of commissioner (appeals) and CESTAT allowed the benefit of exemption sustained.....