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TMI Blog2012 (7) TMI 108X X X X Extracts X X X X X X X X Extracts X X X X ..... olved is same even though the appeals have been filed against different orders. Since the issue is same, a common order is being passed. 2. In both the cases, respondents paid service tax in the capacity of receiver of goods transport services, being a person who has paid freight charges as per the law. Respondents are eligible for the abatement of 75% of the value paid for the services provided ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e consignment notes issued by the service provider. Both, adjudicating authority as well as Commissioner (Appeals) have taken a view that the abatement claimed by the respondents is admissible on the basis of general declaration filed by the service provider, even though declarations are not made on the consignment notes, as required by the CBEC Circular. Commissioner (Appeals) has relied upon sev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Notification No.12/2003-ST should also have not been taken by the service provider. Till 27.7.2005, the day on which the Circular was issued by the Board there was no procedure prescribed as to how this requirement of the notification has to be fulfilled. The Board in the Circular dated 27.7.2005 stated that in the consignment note itself the service provider has to make declaration that he has n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom the notification. This view has been taken in the case of Commissioner of Service Tax, Ahmd. vs. Cadila Pharmaceuticals Limited - 2010 (18) STR 611 (Tri. Ahmd.) and Krebs Biochemicals & Inds. Limited vs. CCE, Visakhapatnam - 2011 (22) STR 631 (Tri. Bang.). Since the issue is covered by the precedent Tribunal decisions and also in view of the fact that notification does not have any such condit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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