GTA – Cestat Explains Conditions for Abatement of 75% from the gross freight value under Notification No. 32/2004-ST dated 03.12.2004

Abatement of 75% from the gross freight value under Notification No. 32/2004-ST dated 03.12.2004 as amended is not available in the absence of declaration from the Goods Transport Agents that they had either availed the credit on inputs or capital goods used for providing the taxable service or availed exemption on the cost of goods and materials sold to the recipient of service / consignment note containing transaction particulars. CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, CHENNAI ST/S/241/09 & ST/395/2009 ST/S/242/09 & ST/396/2009 Arising out of Order-in-Original No. LTUC/9...