2016 (11) TMI 1441

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..... subject to fulfillment of conditions prescribed therein - As per Board’s Circular No. B1/6/2005-TRU, dated 27-7-2005, the declaration by service provider in all such cases on the consignment note, to the effect that the conditions of the notification have been satisfied would be sufficient to avail the benefit - abatement allowed - appeal dismissed - decided against Revenue. - ST/415/2007 - Final .....

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..... for hearing, learned AR Shri Nagaraj Naik reiterated the grounds of appeal and pointed out that there is no clear finding in the impugned order. None present for the respondent. 3. We have gone through the facts of the case. The adjudicating authority has examined the issue in question and has also found that the respondents are entitled to avail benefit of exemption vide the aforesaid notifica .....

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