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.