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2011 (7) TMI 300 - CESTAT, AHEMDABADNotification No.1/2006-CE dated 01.03.06 - Assessee providing service solely for rent-a-cab operator scheme service and availing the abatement of 90% instead of 60% -It is clear from their service tax return that they availed the abatement of 90% and it is very clear that they have wrongly availed 30% 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.
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