2009 (11) TMI 684 - AT - Service Tax

Abatement claim - GTA service - denial of abatement on the ground that the facility of abatement was not available to them as they were discharging Service tax liability while the service was provided by the GTA - the adjudication orders, however, reject the claim for abatement on the ground that the conditions stipulated for seeking abatement are not fulfilled by the assessees - scope of SCN - Held that - the ground on which the demands stand confirmed was not a ground in the show-cause notice, the demands cannot be sustained - appeal allowed - decided in favor of appellant.

Summary

The judgment by Appellate Tribunal CESTAT CHENNAI involved multiple cases where show-cause notices were issued for rejecting abatement claims by assessees who paid Service tax on Goods Transport Agency services. The orders rejecting the abatement claims were set aside as the grounds for denial were not mentioned in the show-cause notices, leading to the appeals being allowed.