2015 (10) TMI 856 - AT - Service Tax

Denial of abatement benefit - GTA service - exemption Notification Nos.32/2004-ST and 35/2004-ST both dated 3.12.2004 - Held that - The issue is no long res integra. The decision of this Tribunal in Paliwal Home Furnishing vs. C.S.T. Delhi 2010 (12) TMI 369 - CESTAT NEW DELHI ruled that certificates by Goods Transport Agency on their letterheads regarding non availment of credit on inputs or capital goods for providing GTA service is sufficient compliance and a GTA service recipient would be entitled to avail the benefits of abated tax liability under the relevant Notifications - impugned order is unsustainable - Decided in favour of assessee.

Summary

The Appellate Tribunal CESTAT ALLAHABAD ruled in favor of the assessee in an appeal against a service tax demand of Rs. 45,957 along with penalty and interest. The Tribunal held that certificates from Goods Transport Agency on their letterheads certifying non-availment of benefits are sufficient compliance with exemption conditions. The impugned order was quashed, and the appeal was allowed with no costs.