As a service provider when one has to avoid service tax on consignments with freight upto Rs 1500 and individual consignment upto Rs 750, naturally as a service receiver you need not pay service tax thereon.
It is not the question relevant to service receiver's end at all.
If you doubt about applicability of Notfn 32/2004 (abatement @ 75%) it has been well established that every service receiver has abatement claim perfectly. DGST who denied first vide letter dated 30.03.2005 got back the same immediately on 11.04.2005.
Even C & AG comments were ignored by Central Govt. The GTA service recipient is also entitled for 75% abatement right from 1.1.2005 without any problem.
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