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2017 (3) TMI 68 - AT - Service TaxRent-a-car service - abatements - the notification was not mentioned in the ST 3 return - linkage for the consideration to the services rendered previously - payment of Service Tax at the abated rate during the period post 1.4.2006 - appellant claim that these are relatable to services rendered prior to 1.4.2006 - Held that: - the consideration for services rendered prior to 1.4.2006 were also received after 1.4.2006 and applicability of abated rate for the said receipts cannot be questioned - the proceedings were initiated only based on ST 3 return filed which contain details of consideration received and tax paid. ST 3 return was later revised twice for correction of figures, not relating to present dispute - appeal allowed - decided in favor of appellants.
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