https://www.taxtmi.com/caselaws?id=128708 The Commissioner of Central Excise (Appeals) allowed the appeal by M/s. Prakash Construction Engineers & Contractors, setting aside the Order-in-Original that confirmed the demand for short payment of service tax and penalties. The appellant successfully argued for the correctness of claiming abatement in value, payment of service tax, and non-liability to pay education cess again. The Commissioner found the penalties imposed unsustainable, noting a technical mistake in the education cess payment. The appeal was allowed due to the appellant's compliance with tax regulations and the inadequacies in the lower authority's decision-making process. en-us Mon, 09 Feb 2009 00:00:00 +0530 Wed, 10 Apr 2013 14:17:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128708 The Commissioner of Central Excise (Appeals) allowed the appeal by M/s. Prakash Construction Engineers & Contractors, setting aside the Order-in-Original that confirmed the demand for short payment of service tax and penalties. The appellant successfully argued for the correctness of claiming abatement in value, payment of service tax, and non-liability to pay education cess again. The Commissioner found the penalties imposed unsustainable, noting a technical mistake in the education cess payment. The appeal was allowed due to the appellant's compliance with tax regulations and the inadequacies in the lower authority's decision-making process. Case-Laws Service Tax Mon, 09 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128708