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TMI Blog2011 (1) TMI 753X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeals), Revenue has filed the present appeal. 2. After hearing both sides, we find that a very short issue is involved. The respondents, who are liable to pay service tax on the goods transport agency services received by them, have availed the benefit of Notification No. 32/04-ST dated 3.12.2004. The said Notification grants abatement to the extent of 75% of taxable services on goods transport, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ame on the ground that goods transport agency has given declarations to the above effect. This suffices the requirement of the notification condition in as much as, the notification does not provide any format for filing the declaration. He further held that the Board's Circular No. B-1/6/05-TRU dated 27.7.05 cannot introduce any format for filing declaration in the Notification. The fact of non-a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on on consignment notes. As regards non-availment of credit and the declaration, even though not on the consignment notes is sufficient for allowing the benefit of Notification No. 32/04. To the same effect is the Tribunal decision in the case of CCE Vs Nerala Paper Mills Pvt Ltd reported in 2009 (14) STR 374 (Trib.- Ahmd.). As the issue is covered in favour of the respondents by above referred de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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