2010 (7) TMI 702

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..... customer in relation to the transportation of the goods by road subject to the condition that the provider of service gave a declaration that no credit of duty paid on inputs or capital goods used for providing taxable service has been taken aid or the goods transport agency has not availed the benefit of Notification 12/2003-ST dated 20-6-2003 - The revenue submitted that during verification, th .....

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..... the goods by road subject to the condition that the provider of service gave a declaration that no credit of duty paid on inputs or capital goods used for providing taxable service has been taken aid or the goods transport agency has not availed the benefit of Notification 12/2003-ST dated 20-6-2003. Show-cause, notice was issued for demand of service tax of Rs. 54,58,712. During adjudication proc .....

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..... eclaration, therefore, the demand is not sustainable. 3. The revenue submitted that during verification, the appellants failed to produce necessary consignment notes having necessary declaration, hence, the demand is rightly made. 4. We find that the adjudicating authority directed the jurisdictional Superintendent to verify the evidences produced by the appellants in respect of consignment no .....

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