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2013 (12) TMI 624 - AT - Service TaxWaiver of pre deposit - Commercial or Industrial Construction Service - Works Contract Service - Penalty u/s 75, 77 and 78 - Abatement in relation to commercial or industrial construction service - Held that:- despite the specific claim by the petitioner for the benefit of abatement to the extent of 67% of the gross taxable value, the claim for this benefit was unreasonably rejected. Exemption Notification No.15/2004 dated 10.9.2004 and the later Notification No.1/06 dated 1.3.2006 grant abatement in relation to commercial or industrial construction service to the extent of 67% of the gross value, subject to the conditions stipulated thereunder. According to the petitioner, it has fulfilled and has not violated any of the specified conditions but exemption was nevertheless denied on the sole ground that the value of supply of material free of cost by the service recipient was not included in the gross value submitted for tax, by the petitioner. Prima facie, rejecting the claim for abatement on this ground, recorded in the adjudication order, appears to be unsustainable - Conditional stay granted.
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