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TMI Blog2009 (10) TMI 30X X X X Extracts X X X X X X X X Extracts X X X X ..... 2003 by the service provider are not filed by the Applicants – held that - show cause notice was issued only on the ground that benefit of Notification No.32/04 is available to the service provider and in the adjudication order it is held that no necessary declaration is filed. Hence the benefit is not available. Now the Applicants produce the necessary declaration to the effect which requires ver ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vices and being a recipient of GTA Service during the period January 2005 to July 2005 paid the Service Tax to the extent of 25% in view of the Notification No.32/04-ST dated 03.12.2004. The show cause notice was issued to the Applicant denying the benefit of Notification on the ground that the benefit of Notification is available to the provider of Service and not to the recipient of the service. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation order and submits that there was no declaration on the consignment notes that service provider has not availed the credit and not availed the benefit of Notification No.12/2003. Hence the benefit of Notification was rightly denied. 6. We find that as show cause notice was issued only on the ground that benefit of Notification No.32/04 is available to the service provider and in the adjud ..... X X X X Extracts X X X X X X X X Extracts X X X X
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