https://www.taxtmi.com/caselaws?id=204006 The Tribunal set aside the order for full payment of service tax without abatement, leading to an appeal by the Revenue. The Court interpreted circulars clarifying abatement of service tax, allowing the assessee to claim a refund based on revised interpretation. The Court found the evidence presented by the assessee valid for claiming refund, applying the Doctrine of substantial compliance. Despite minor non-compliance, the Court upheld the Tribunal's order, ruling in favor of the assessee and dismissing the Revenue's appeal. en-us Fri, 29 Apr 2011 00:00:00 +0530 Wed, 01 Oct 2014 16:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204006 The Tribunal set aside the order for full payment of service tax without abatement, leading to an appeal by the Revenue. The Court interpreted circulars clarifying abatement of service tax, allowing the assessee to claim a refund based on revised interpretation. The Court found the evidence presented by the assessee valid for claiming refund, applying the Doctrine of substantial compliance. Despite minor non-compliance, the Court upheld the Tribunal's order, ruling in favor of the assessee and dismissing the Revenue's appeal. Case-Laws Service Tax Fri, 29 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204006