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TMI Blog2018 (7) TMI 1717X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Board as per circular cannot be mandatory and cannot be used for denying substantive rights. It is not the case of the Revenue that the appellants have not received the service or service tax has not been paid. The demand of Service Tax in respect of those consignment notes where the certificates could not be produced is not justified - appeal allowed - decided in favor of appellant. - Service Tax Appeal No.ST/51043/2014-CU [DB] - ST/A/52506/2018-CU[DB] - Dated:- 3-7-2018 - MR. V. PADMANABHAN, MEMBER (TECHNICAL) And MRS. RACHNA GUPTA, MEMBER (JUDICIAL) Present for the Appellant: Mr.Rishab Jain, Advocate Present for the Respondent: Mr.A.K. Singh, D.R. ORDER PER: V. PADMANABHAN The present appeal is agai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y them. 4. Before the lower authority i.e. Commissioner (Appeals), the appellant produced such certificates from GTA for a part of the consignment notes under dispute. The Commissioner (Appeals), vide the impugned order allowed the benefit of abatement in respect of those consignment notes covered by such certificates of GTA but confirmed payment of Service Tax in respect of other consignment notes. Aggrieved by the decision, the present appeal have been filed. 5. In this connection, we heard Shri Rishab Jain, ld. Consultant for the appellant. He submitted that the appellant could not procure such certificates for the rest of the consignment notes. He submitted that the requirement for providing such certificates have been prescribed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the ground that the appellant is not a GTA but is liable to pay Service Tax as consignor/consignee. But the issue has since been clarified by the CBEC by means of the Section 37 B Order dated 12th March, 2007. The appellant has also expressed the difficulty in procuring the certificates as per CBEC Circular on dates which are subsequent to the actual dispatch of the consignments. We have perused the decisions of Hon ble Patna High Court as well as the Tribunals decision cited by the appellant. In the decision of the Tribunal the observations are as follows:- 4. We have considered the submissions. Notification No. 32/2004-S.T., dated 3-12-04 provides for abatement of 75% of the gross amount charged from the customer for the purpose ..... X X X X Extracts X X X X X X X X Extracts X X X X
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