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Service Tax - Highlights / Catch Notes

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GTA Service - denial of benefit of 75% abatement in the absence ...


Tribunal Upholds Denial of 75% Abatement on GTA Services for Missing Required Declaration from Transport Agencies.

July 19, 2019

Case Laws     Service Tax     HC

GTA Service - denial of benefit of 75% abatement in the absence of any declaration furnished by the transport agencies - There is no merit in the submissions that even without declaration as stipulated in the notification, the assessee was entitled to such exemption, is over simplifying or glossing over the conditions itself, which cannot be permitted. - Tribunal was perfectly justified in denying such exemption.

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