Service Tax - GTA- Certain further clarification in respect to clarification issued vide Circular No. 5/1//2007-ST, dated 12.03.2007 regarding exemption under notification No. 32/2004-ST dated 03.12.2004-reg

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 5/1//2007-ST, dated 12.03.2007 regarding exemption under notification No. 32/2004-ST dated 03.12.2004-reg F.NO.137/154/2008-CX.4 Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Dated : August 21, 2008 Subject : Service Tax - GTA- Certain further clarification in respect to clarification issued .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... . One is non-availment of CENVAT credit and second is the non-availment of benefit of notification no. 12/2003-ST. 02. After the issuance of the circular, a large number of demand notices were dropped. However, now it has been brought to the notice of the Board that certain notices still remains undecided on the ground that the person liable to pay tax has not been able to produce evidences of n .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he field formations. This has been the reason for certain notices still remaining pending. 04. The matter has been examined. Considering the facts and circumstances of the case in partial modification of the instructions contained in Circular No. B1/6/2005-TRU dated 27.07.2005 it is clarified that the benefit of availment of abatement may also be extended in past cases if the taxpayers produce a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X