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2016 (1) TMI 1173 - AT - Service TaxRecovery - renting of immovable property service - abatement under N/N. 24/2007-ST dated 22nd May 2007 - adjustment of excess tax paid on account of non-availment of the abatement of property tax - Held that: - the appellant had discharged the property tax liability for the period from 2004-05 onwards till 2008-09 to the extent of ₹ 8,60,74,774/-. It is seen that ₹ 3,99,17,748/- pertains to the year 2008-09 and ₹ 1,34,79,909/- to the year 2007-08 which are the periods after the service was made leviable to tax. It is also seen that the abatement being claimed for the period from October 2008 to March 2009 is to the extent of ₹ 2,35,45,869/- which is well within the limit of the claimable amount for the year 2007-08 and 2008-09. Further the claim for the month of April 2009 amounting to ₹ 39,09,798/- is within the remaining eligible balance after the claim for abatement for the period up to March 2009. No evidence to the contrary has been furnished by Revenue - we find no reason to disallow the abatement claimed by the appellant. The provisions of notification are clear that the property tax proportionate to the period for which the abatement is claimed shall be excluded while computing the gross amount charged for the purpose of levy of service tax. It would appear that excess abatement had not been availed by the appellant - appeal allowed.
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