2013 (12) TMI 857 - AT - Service Tax

Admissibility of abatement of 75% from the gross taxable value of the GTA services received - Notification No.32/2004 dated 03.12.2004 - Held that - principle of law on the eligibility of benefit of Notification NO.32/2004-ST, dated 03.12.2004 has been settled by this Tribunal in Eastern Coalfields Ltd. (2012 (10) TMI 492 - CESTAT KOLKATA ) and Indian Oil Corpn. Ltd. s cases (2013 (6) TMI 201 - CESTAT KOLKATA). However, the verification of the documents produced by the Appellant needs to be done by the lower authorities. In these circumstances, we remit the case to the original adjudicating authority to take into consideration the declarations filed by the applicant and decide the issue afresh in the light of the principle of law laid down by this Tribunal in Eastern Coalfields Ltd. and Indian Oil Corpn. Ltd. s cases - Decided in favour of assessee by way of remand to the original adjudicating authority.

Summary

Issues: Admissibility of abatement of 75% from the gross taxable value of GTA services under Notification No. 32/2004.

Analysis:
The appellant sought waiver of pre-deposit of Service Tax and penalty. The appellant argued that the lower authorities had denied the benefit of abatement of 75% while paying Service Tax on GTA service, despite providing details to show compliance with Notification No. 12/2003. The appellant cited judgments of the Tribunal in support. The Revenue contended that correct documentary evidence was not produced. The Tribunal decided to hear the appeal itself without pre-deposit, noting the issue of admissibility of abatement of 75% under Notification No. 32/2004. The Tribunal found that although the appellant had submitted declarations from transporters to show compliance with the notification, these were not considered by the lower authorities. Referring to established legal principles from previous cases, the Tribunal remitted the case to the original adjudicating authority for proper verification of documents and a fresh decision considering the declarations filed by the appellant. Both parties were granted the opportunity to produce evidence. The appeal was allowed by way of remand to the original adjudicating authority, and the stay petition was disposed of.

This judgment primarily dealt with the issue of admissibility of abatement of 75% from the gross taxable value of GTA services under Notification No. 32/2004. The appellant sought relief from pre-deposit of Service Tax and penalty, claiming compliance with the notification, which the lower authorities allegedly overlooked. The Tribunal emphasized the need for proper verification of documents and a fresh decision based on established legal principles, remitting the case for reconsideration by the original adjudicating authority. The judgment highlighted the importance of considering evidence and granting a reasonable opportunity to both parties for a fair adjudication process.