2017 (4) TMI 801 - AT - Service Tax

Abatement under Tour Operators service - N/N. 1/2006-S.T., dated 1-3-2006 - denial on the ground that condition of the notification regarding non-availment of Cenvat credit has not been fulfilled by the appellant - Penalty - Held that: - in absence of non-fulfilment of the said conditions provided in the notification, the benefit of abatement contained therein should not be available to the appellant.

The amount of service tax along with interest was paid by the appellant before adjudication of the matter and availment of Cenvat credit at the material time was due to bona fide belief that the benefit of abatement, the provisions of Section 80 ibid can be invoked for non-imposition of penalty u/s 76 ibid.

Appeal allowed - decided partly in favor of appellant.