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2013 (12) TMI 1373 - AT - Service TaxDemand of service tax - Notification No. 32/2004-S.T., dated 3-12-2004 - GTA service - Held that - The notification does not intend a specific stationery to prove the stand of the appellant fulfilling the conditions as above. Therefore, if separate sheet is showing proper declaration that shall also form an integral part of the invoice, if there is mention in the separate sheet about the primary document which is invoice. There is nothing negative evidence by Revenue to this effect in the order. Therefore, the appellant should not suffer the consequences of adjudication - Stay granted.
Issues: Interpretation of conditions under Notification No. 32/2004-S.T. for tax relief to GTA service provider.
Analysis: The dispute in this case revolves around the conditions specified in Notification No. 32/2004-S.T. dated 3-12-2004, which grants a 75% relief on tax liability to GTA service providers. The conditions state that the claimant must demonstrate that the credit of duty paid on inputs or capital goods was not taken, or that the service provider did not avail the benefit of credit. The burden of proof lies on the Revenue to disprove the claimant's fulfillment of these conditions with cogent evidence. The primary issue addressed by the appellate tribunal was whether the fulfillment of conditions needed to be explicitly mentioned on the consignment note or could be shown through a separate receipt. The tribunal held that the notification does not prescribe a specific format for proving compliance with the conditions. Therefore, if a separate sheet contains a proper declaration satisfying the conditions, it can be considered an integral part of the invoice, especially if it references the primary document, which is the invoice itself. In this case, the Revenue failed to provide any negative evidence to refute the appellant's compliance with the conditions, leading to the allowance of the stay application and appeal. In conclusion, the judgment emphasizes the importance of meeting the specified conditions under the notification for availing tax relief, highlights the burden of proof on the Revenue to disprove compliance, and clarifies that alternative formats, such as separate sheets, can be used to demonstrate fulfillment of conditions as long as they are linked to the primary document.
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