2013 (3) TMI 469 - AT - Service Tax

GAT services - Benefit of abatement notification No. 32/2004 ST dated 3-12-2014 - held that - Claim of abetment is certainly subject to certain conditions. It is left open to Revenue to find out from the transporters whether there was any deviation to the fulfilment of condition prescribed in the notification. That has not been done. In this factual circumstance the appellant has suffered service tax of Rs. 4,38,816/-. This suffering is unwarranted. - stay application and appeal allowed - Decided in favor of assessee.

Summary

The Appellate Tribunal CESTAT NEW DELHI allowed the appellant's appeal as they were unable to find how the appellant failed to benefit from Notification No. 32/2004-ST. The appellant proved their case by providing documents of goods transport under appropriate consignment note. The tribunal stated that the claim of abetment is subject to specific conditions and the Revenue did not investigate if the transporters deviated from the prescribed conditions. The appellant was relieved from paying service tax of Rs. 4,38,816.