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2016 (4) TMI 728 - AT - Service TaxEntitlement for abatement of 40% - Notification No. 1/2006-ST - Held that:- the Ld. Commissioner has not given proper finding as regard the abatement available to the appellant to the extent of 40% from the gross value as provided under Notification No. 1/2006-ST. On perusal of the books of accounts of the appellant, it is found that the gross receipt shown in the balance sheet/profit and loss account is inclusive of catering / food. As per Notification No. 1/2006-ST the abatement of 40% is allowed subject to condition that the gross amount charge is inclusive of food items. As the cost of the food item is inclusive in the gross amount charged by the appellant, they are entitled for the abatement. Acceptability of VCES declaration - Charge of false declaration - Held that:- the mistake has occurred due to arithmetic error in quantifying the due and the same was pointed by the appellant themselves and made good by making the payment of correct amount, and for the delay in making the payment, they also paid the interest. From this fact, I do not find any intention of the appellant to make a false declaration. This is only due to arithmetical error that there is mistake in declaring the actual dues. It is also found that the appellant have paid the entire amount of correct dues along with interest before the last date. Therefore, no reason found why the VCES declaration should not be accepted. Accordingly, impugned order is set aside. - Decided in favour of appellant
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