2014 (11) TMI 123

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... otification No. 32/2004-S.T. may also be extended in past cases, if tax payers produce a general declaration from the GTA that the benefits under Notification No. 12/2003-S.T. were not availed. Such general declarations were furnished by the assessee. order of the Commissioner, dated 15-1-2009 cannot be sustained and is quashed - Decided in favour of assessee. - ST/278/2009 - Final Order No. ST/A .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t on input or capital goods used in the provision of GTA services had been availed. 3. The assessee remitted service tax under the reverse charge mechanism, as the recipient of GTA service. Before the primary authority and at the time of personal hearing, declarations issued by concerned Goods Transport Agencies on their letter-heads, addressed to the assessee, were furnished certifying that no .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X