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2012 (9) TMI 304 - AT - Service TaxGoods transport services - Non fulfillment of Notification Nos. 32/2004-ST Dated 3/12/04 and 1/2006-ST Dated 1/3/2006 - Held that - As from 12.03.6007 onward the declaration on every consignment note to the effect that no credit of duty paid on input of capital goods used for providing taxable service has been taken and not availed the benefit of notification No. 12/2003-S.T dated 20.06.2003 has become mandatory and prior to this date a certificate having the above declarations are also valid to avail the exemption benefit of the notifications. As the certificates produced by assessee are for the period of April 2005 to September 2006 by the appellant, as valid documents for availment of the exemption benefit of the notifications and accordingly the demand under the impugned order is set aside - in favour of assessee.
Issues:
Appeal against setting aside lower adjudicating authority's order regarding service tax exemption under specific notifications. Analysis: The case involves an appeal filed by the Revenue against an order setting aside the lower adjudicating authority's decision. The respondent, a goods transport service provider, was paying service tax and availing benefits under specific notifications. The Revenue contended that the respondent did not fulfill the conditions of Notification No. 1/2006-ST, mainly related to CENVAT credit and endorsements on invoices. The respondent argued that they made a general declaration as per Board Circular, fulfilling the conditions. The Tribunal examined the records and noted that the Department had prescribed requirements for certificates on consignment notes. However, a Ministry of Finance order clarified that certificates or declarations were valid for availing exemption benefits before a certain date. Relying on a precedent, the Tribunal accepted the certificates produced by the respondent for the period in question, setting aside the demand. The Tribunal upheld the decision of the Ld. Commissioner (Appeal) who accepted the certificates and dismissed the Revenue's appeal for lack of merit.
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