2012 (9) TMI 451

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..... nefit cannot be denied by issue of a circular prescribing additional conditions - ST/236/2010 - A/2122/2011-WZB/AHD - Dated:- 25-11-2011 - Shri B.S.V. Murthy, J. REPRESENTED BY : Shri Jagdish Surti, Advocate, for the Appellant. Shri R.S. Srova, AR, for the Respondent. [Order]. Abatement of 75% from the value of the service provided for the purpose of determination of Service t .....

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..... d on the declaration that such benefit has not been availed, it was observed that the receivers of service can avail the abatement of 75% from the value of service received for the purpose of payment of service tax. Admittedly in this case, such declarations were not available and the period involved is January 2006 to May 2006. The learned counsel relies upon the decision of the Hon ble High Cour .....

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