https://www.taxtmi.com/caselaws?id=206163 In a rent-a-cab operator service dispute, the assessee's service tax return and disclosed receipts were found consistent with availing 90% abatement, while the applicable notification permitted only 60% abatement. The claim of clerical error was rejected because no supporting evidence showed that only the admissible abatement had been taken, and the revised return did not displace the original disclosure. The excess abatement was therefore treated as wrongly availed, and the service tax demand was confirmed. en-us Tue, 19 Jul 2011 00:00:00 +0530 Mon, 17 Oct 2011 00:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206163 In a rent-a-cab operator service dispute, the assessee's service tax return and disclosed receipts were found consistent with availing 90% abatement, while the applicable notification permitted only 60% abatement. The claim of clerical error was rejected because no supporting evidence showed that only the admissible abatement had been taken, and the revised return did not displace the original disclosure. The excess abatement was therefore treated as wrongly availed, and the service tax demand was confirmed. Case-Laws Service Tax Tue, 19 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206163