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

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