2010 (4) TMI 523 - AT - Service Tax

Transport of goods by road service - Exemption from payment of service tax has been denied on the ground that the transporters whose services were availed by the assessees did not file declarations to the effect that they had not availed CENVAT credit or the benefit of Notification No. 32/2004. Held that - since copies of declaration of transporters had been filed before Tribunal but were not produced before authorities below impugned order was to be set aside and matter was to be remitted to adjudicating authority for fresh decision.

Summary

The Appellate Tribunal CESTAT, Chennai allowed the appeal by way of remand. The case was remitted to the adjudicating authority for fresh decision after considering all submissions and documentary evidence provided by the assessees. Service tax exemption was denied due to transporters not filing required declarations, but now copies of declarations have been submitted. The appeal was decided at this stage with consent of both sides.