2013 (12) TMI 564

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..... of abatement. The appellant could be entertaining a bonafide belief that in as much as the activities undertaken by him are relatable to construction activities he would be entitled to benefit of abatement. Service tax is a newly introduced concept and a person may not be fully aware of the detailed technicalities of the law. No inquiries were raised by the Revenue as regards the exact job undert .....

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..... of epoxy/acrylic putty and its application on walls and floor of various building under a contract with their customers. He got himself registered with the service tax department under the category of construction service and started paying duty on 33% of the gross value of the services received by him, in terms of Notification No. 15/2004. 3. Revenue entertained a view that in as much as the s .....

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..... n may not be fully aware of the detailed technicalities of the law. No inquiries were raised by the Revenue as regards the exact job undertaken by him and no further investigation were made from the appellant as regards the availment of the benefit of the notification. As such, at this stage by prima facie holding that the demand is barred by limitation, we grant unconditional stay to the appellan .....

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