2015 (10) TMI 856

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..... rtificates by Goods Transport Agency on their letterheads regarding non availment of credit on inputs or capital goods for providing GTA service is sufficient compliance and a GTA service recipient would be entitled to avail the benefits of abated tax liability, under the relevant Notifications - impugned order is unsustainable - Decided in favour of assessee. - Service Tax Appeal No.123 of 20 .....

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..... ich disentitle abatement of tax benefits granted under exemption Notification Nos.32/2004-ST and 35/2004-ST, both dated 3.12.2004. By the impugned order the revisional authority concluded tha declarations furnished by providers of GTA services was insufficient compliance with the conditions of the exemption Notification. 3. The issue is no long res integra. The decision of this Tribunal in Pal .....

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