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Commissioner of Service Tax, Mumbai Versus Nikhil Comforts

2015 (12) TMI 679 - CESTAT MUMBAI

Demand of service tax - abatement of value under Notification 1/2006-ST dated 01.03.2006 - Held that:- grounds of appeal which has been taken by the Revenue before us indicates only an unsupported plea that the appellant had availed benefit of Notification 1/2006-ST and benefit of Notification 12/03-ST. There is no supporting evidence to indicate that the respondent had availed benefit of Notification 12/03-ST. We find that the respondent has followed the condition laid down by Notification 1/20 .....

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03-ST, we find that the Revenue's appeal fails. - Decided against Revenue. - Appeal No. ST/227/10 –Mum, ST/CO/35/10 - Final Order Nos. A/1677-1678/2015-WZB/STB - Dated:- 3-6-2015 - M V Ravindran, Member (J) And P S Pruthi, Member (T) For the Appellant : Shri K S Mishra, Addl. Comm (AR) For the Respondent : Shri K P Chaudhari, CA ORDER Per M V Ravindran This appeal is filed by the Revenue against Order-in-Original No. 26/STC/BR/09-10 dated 15.02.2010. 2. The respondent has also filed a Cross-obje .....

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o them. The respondent contested the matter before the Adjudicating Authority on merits and submitted that they had availed only benefit of Notification 1/2006-ST and did not avail benefit of Notification 12/03-ST. the Adjudicating Authority after following the due process of law dropped the demands raised by the show-cause notice holding as under:- "3.1. I have examined the records of the case and submissions made by the assessee carefully. The allegation in the show cause notice is that t .....

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urn, failed to show the appropriate notification number. It was further alleged that the only abatement notification applicable to the service rendered by the assessee is 1/06 which is not available if Notification No.12/03 was availed. It is clear on examination of the sT-3 that no double benefit has been availed on the taxable value. The total taxable value was shown as ₹ 16,98,28,047/-. An amount of ₹ 11,37,84,792/- which constitutes 67% of the taxable value was claimed as abateme .....

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1/06. From the ST-3 return, it is clear that no tax has been paid through cenvat credit. Even if it is considered that 67% abatement from the value is not available under Notification No. 12/03, the same will be available under Notification No. 1/06 subject to the condition no cenvat credit is availed and no exemption under Notification No. 12/03 is availed. There is no allegation or evidence to show the assessee is not eligible for Notification No.1/06. 3.2. Accordingly, after careful considera .....

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