2013 (12) TMI 1373

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..... DER The dispute between the parties is as to the manner in which conditions of Notification No. 32/2004-S.T., dated 3-12-2004 are to be satisfied. The said notification grants relief of 75% of tax liability to GTA service provider, if following two conditions are followed :- (i) the credit of duty paid on inputs or capital goods used for providing such taxable service has been taken under the pr .....

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..... by declaration is required to appear on the consignment note or by separate receipt. The notification does not intend a specific stationery to prove the stand of the appellant fulfilling the conditions as above. Therefore, if separate sheet is showing proper declaration that shall also form an integral part of the invoice, if there is mention in the separate sheet about the primary document which .....

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