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2018 (1) TMI 115 - AT - Service TaxAbatement - Erection, Commissioning & Installation services - N/N. 1/2006-ST dated 01.03.2006 - denial on the ground that the conditions enumerated therein have not been fulfilled for claiming the benefit of abatement - Held that: - since the admitted fact is that the appellant had not supplied plant, machinery equipment etc. and only undertook the job of erection commissioning and installation of the capital items installed in the factory of the service receiver, the condition of said notification, in totality has not been fulfilled, in order to get the benefit of abatement provided there under - denial of benefit of abatement are proper and justified. Penalty - Held that: - since the issue involves interpretation of N/N. 01/2006-ST dated 01/03/2006, the benefit of Section 80 of the Act should be extended for non-imposition of penalties under various provisions of the Act - penalties set aside. Appeal allowed in part.
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