2011 (3) TMI 147

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..... the recipient of service in terms of Notification No. 12/2003-ST dated 20.06.03 and the assessees were not able to produce the consignment notes showing the above said declaration in terms of Notification No.12/03-ST dated 20.06.03 - the abatement of 75% from the gross freight value under Notification No. 32/2004-ST dated 03.12.2004 as amended is not available in the absence of such declaration/co .....

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..... 2007 and April, 2007 to September, 2007, together with interest and a further demand of Rs. 8,963/- representing education cess and higher education cess short paid during the period May to August, 2007, together with interest, and penalty under Section 76, 77 and 78 have been imposed. Tax demand arises for the reason that the assessees had not been able to produce any declaration from the Goods T .....

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