Denial of benefit of Notification No. 12/03-ST - it can be seen ...

Appellant wrongly denied tax abatement under Notification No. 12/03-ST, overpaid service tax; demand deemed unsustainable. /03ST.

January 25, 2023

Case Laws     Service Tax     AT

Denial of benefit of Notification No. 12/03-ST - it can be seen that as against the abatement of 67% available under Notification No. 15/04-ST and 01/06-ST - the appellant have taken the abatement ranging from 30% to 48%. Thus, despite the availability of abatement as per the above notification, the appellant have paid the service tax on much higher value, for this reason also the demand is absolutely unsustainable. - AT

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