Goods transport agency — Abatement of 75% — Withdrawal of letter confirmed - Service Tax - V/DGST/43-GTO/02/2005/2740

Goods transport agency Abatement of 75% Withdrawal of letter confirmed Letter F.No. V/DGST/43-GTO/02/2005/2740, dated 3-4-2006 Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi Subject : Applicability of Notification No. 32/2004-S.T., dated 3-12-2004 vis-a-vis Notification No. 35/2004-S.T., dated 3-12-2004 - Objection raised by CERA on the issue Several references are received on the above issue. This Directorate had issued a clarification vide letter of even No. dated 30-3-2005, that the benefit of Notification No. 32/2004-S.T., dated 3-12-2004 is not available in cases where the provision of Notification No. 35/2004-S.T., dated 3-12-2004 are applicable. However said letter dated 30-3-2004 of this office had been withdrawn by this Directorate vide letter of even No. dated 11-4-2005 (copy enclosed) . This is for kind information again.