Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (3) TMI 144 - CESTAT KOLKATAImposition of equivalent penalty u/s 78 - Benefit of Notification No.32/2004-ST dated 03.12.2004 - Abatement of 75% from the gross taxable value of the services - Held that:- applicant had produced necessary declaration in support of their claim of abatement under Notification No. 32/2004-ST dated 03.12.2004, as amended - original documents are required to be scrutinized, for verifying their claim of abatement. In the result, the matter be remanded to the original authority for consideration of these evidences and examine the eligibility of the benefit of Notification No. 32/2004-ST dt. 3.12.2004 - Decided in favour of assessee.
|