2008 (7) TMI 146

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..... ng declaration - Appellant’s submission that they are exempted for the service tax to the extent of 75%, is acceptable because impugned notification is expressly in relation to service tax and not in relation to the person liable to pay it – stay granted - S/55/2008 - 565/2008 - Dated:- 4-7-2008 - Shri P.G. Chacko, Member (J) Shri T.R. Rajesh Kumar, Consultant, for the Appellant. Shri V .....

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..... not be claimed by a service recipient and, that too, without the service provider's consignment note containing declaration as required in the CBEC's Circular No. B1/6/05-TRU, dated 27-7-2005. The Consultant for the appellant submits that what was exempted under Notification No. 32/2004-S.T. ibid was part of service tax to the extent of 75%. It is submitted that the Notification did not refer to a .....

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