2018 (12) TMI 2018

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.... period from January 2005 to September 2005 for demand of service tax, interest and penalty under the Goods Transport Agency services. 2. Service tax on "Goods Transport Service" was made applicable w.e.f. 1st January, 2005. As per the applicable legal provisions, the services provided by transportation agencies were made taxable in the hands of recipient of services under reverse charge (RCM). The respondent-assessee has duly paid the service tax on transportation services under reverse charge after claiming the prescribed abatement of 75% on the freight amount. The said abatement is subject to the condition that the transporter has not availed the benefits of CENVAT Credit and Notification No. 12/2003-ST. The assessee has obtained genera....

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..... 5. Heard both sides and perused the appeal records. 6. We have perused the above decisions cited by the Ld. Advocate and the relevant notifications prescribing the abatement. The issue is no longer res-integra. We observe that this Bench in the case of IOCL vs. Commissioner of Central Excise, Patna (Supra) held as under: "6. Further we find that the issue of abatement from the taxable value under Notification No. 32/2004-S.T. or 1/2006- S.T. is no more res integra. This Tribunal in the case of Paliwal Home Furnishing (supra) had observed that the Notification No. 32/2004-S.T. and 1/2006- S.T. do not prescribe any format in which the certificate to the effect of non-availment of Cenvat credit on inputs or capital goods and benefit of N....