Service Tax on GTA – Assessee eligible for abatement as per Circular of DGST on tax paid without abatement and eligible for refund of excess paid with interest

It is evident on a perusal of the relevant portion of the circular dated 27.07.2005, extracted herein above, that the declaration by the G.T.A. on the consignment note is not in mandatory terms, and is to the effect that such declaration by the G.T.A. on the consignment note may suffice. In other words, it is open to the discretion of the learned authorities under the Act to consider other mode and manner of evidence to consider the claims of the benefit of abatement. Sample copies of the certificates issued by the G.T.A, which were furnished before the learned Adjudicating Officer while claim...