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TMI Blog2018 (12) TMI 2018X X X X Extracts X X X X X X X X Extracts X X X X ..... e period from January 2005 to September 2005 for demand of service tax, interest and penalty under the Goods Transport Agency services. 2. Service tax on "Goods Transport Service" was made applicable w.e.f. 1st January, 2005. As per the applicable legal provisions, the services provided by transportation agencies were made taxable in the hands of recipient of services under reverse charge (RCM). The respondent-assessee has duly paid the service tax on transportation services under reverse charge after claiming the prescribed abatement of 75% on the freight amount. The said abatement is subject to the condition that the transporter has not availed the benefits of CENVAT Credit and Notification No. 12/2003-ST. The assessee has obtained gener ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ). 5. Heard both sides and perused the appeal records. 6. We have perused the above decisions cited by the Ld. Advocate and the relevant notifications prescribing the abatement. The issue is no longer res-integra. We observe that this Bench in the case of IOCL vs. Commissioner of Central Excise, Patna (Supra) held as under: "6. Further we find that the issue of abatement from the taxable value under Notification No. 32/2004-S.T. or 1/2006- S.T. is no more res integra. This Tribunal in the case of Paliwal Home Furnishing (supra) had observed that the Notification No. 32/2004-S.T. and 1/2006- S.T. do not prescribe any format in which the certificate to the effect of non-availment of Cenvat credit on inputs or capital goods and benefit of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have not availed Cenvat credit on inputs or capital goods nor availed the benefit of exemption Notification 12/2003-S.T., dated 20-6- 2003 should have been accepted by the department in extending the benefit of Notification No. 32/2003-S.T. and 1/2006-S.T. In view of the above findings, we do not see any merit in the impugned orders passed by the ld. Commissioner. Consequently the orders are set aside and the appeals are allowed." 7. In view of the above legal position as settled by the Tribunal, it is our considered view that the assessee is rightly entitled for abatement, since the required declarations have been submitted on the letterheads by the Transporters and that there is no legal requirement to submit the declarations on the con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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