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2014 (10) TMI 520 - AT - Service TaxMandap Keeper service - benefit of abatement of 40% in terms of notification no.12/2001-ST dated 20.12.2001 - Held that:- As such the finding of the appellate authority that abatement was available only till 31.3.2004 is factually incorrect. Further, we find that though the appellant have raised the above ground of availment of notification before the Asstt. Commissioner, he has bothered not to examine the same and to find out whether the conditions of the said notification are fulfilled or not. However, in any case, we find that the said notification do not carry any conditions, as is clear from the latest notification no.8/2004-ST dated 9.7.2004 even the earlier notifications. Matter remanded back - Decided in favour of assessee.
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