M/s. Associated Refractories and Minerals Versus CCE, Coimbatore - Service Tax - CESTAT CHENNAI - Tri - Demand of service tax - Goods Transport Agency (GTA) service - Denail of abatement under Notification No. 32/2004-ST dated 3.12.2004 and No.1/2006-ST dated 1.3.2006 - Held that - CBEC vide Circular dated 27.7.2005 clarified that a declaration by the GTA in the consignment note issued, may suffice for the purpose of availment of abatement by the person liable to pay service tax - declaration by................................... Service Tax - Case Laws
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