TMI Blog2011 (7) TMI 300X X X X Extracts X X X X X X X X Extracts X X X X ..... in excess of 60% as abatement - As per Notification No.1/2006-CE dated 01.03.06 the abatement is allowed only @ 60% - There is also no evidence to support the argument of the appellant that they have claimed abatement of 60% and not 90% - Decided against the assessee. - ST/156/11 - - - Dated:- 19-7-2011 - Hon ble Dr. P. Babu, Member (Technical) Appellant : Shri R. Subramanya, Adv. Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the revised return the same was not accepted by the officer. They also contended that the original adjudicating authority did not have any evidence on the value of services provided on which the demand was raised. Further it was mentioned that the service tax along with interest was already paid. 2. Since the appellant has disputed the value as per the ST-3 returns and the taxable value after ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... being Rs.2,06,012/- is not sustainable as it is contradictory as the statement of bill and collection for the year 07-08 submitted by the assessee does not tally with the figure argued by the service provider as mentioned above for the period from April 07 to September 07. 3. I find that the service provider has availed the abatement of 90% as is clear from their service tax return and it is v ..... X X X X Extracts X X X X X X X X Extracts X X X X
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