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2015 (11) TMI 1040 - AT - Service TaxBenefit of 67% abatement under Notification No. 15/2004-ST, 1/2006-ST - Benefit of Section 80 - commercial or industrial construction service - respondent had not furnished any document to indicate that cost of construction material was included in the amount charged or same were supplied free of cost by service recipient - Held that:- Gross amount received by the appellant would have included the cost of material used in connection with construction of commercial shops for Municipal Corporation, Bilaspur. As regards extending the benefit of Section 80 of the Finance Act for setting aside the penalties we find that after allowing the 67% abatement the impugned demand would reduce to about one third of the amount confirmed by the primary adjudicating authority. Further while considering the eligibility of the appellant for the benefit of Section 80. Revenue in its appeal has not been able to bring out any reasonable basis to counter the observations of the Commissioner (Appeals) based on which the benefit of Section 80 ibid was extended by Commissioner (Appeals). In the given circumstances inter alia involving relatively small amount of service tax extension of benefit of Section 80 ibid by Commissioner (Appeals) can scarcely be said to be arbitrary or unreasonable. - Decided against Revenue.
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