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2018 (5) TMI 917 - AT - Service TaxDemand of service tax - erection, commissioning and installation service - business auxiliary services - GTA services - Benefit of abatement under N/N. 1/2006 dated 01/03/2006 - penalty. Held that: - the benefit of N/N. 1/2006 is available to the appellant, but he has not produced any evidence before the lower authorities as well as before the Tribunal to come to a conclusion that abatement as provided in the notification needs to be extended. The evidences which are contemplated in the notification are inputs issued for providing of service. In the absence of any such evidence, the tax liability as fastened by the lower authorities is correct. Penalty - Held that: - the appellant may Have entertained a bonafide belief that they are eligible for the benefit of N/N. 1/2006, could have misconstrued the provisions and hence did not discharge the tax liability - penalty not warranted. Appeal allowed in part.
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