https://www.taxtmi.com/caselaws?id=234199 The Appellate Tribunal CESTAT Ahmedabad ruled that the appellant must provide a general declaration to avail the 75% abatement under Notification No.32/2004-ST. Failure to do so requires payment of Service Tax liability with interest. Penalties under Section 76 & 78 of the Finance Act, 1994 were not imposed due to the interpretational nature of the dispute and lack of intent to evade tax. The judgment clarified the declaration requirement, tax liability without it, and the non-imposition of penalties in this case. en-us Fri, 15 Feb 2013 00:00:00 +0530 Sat, 01 Jun 2013 05:20:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234199 The Appellate Tribunal CESTAT Ahmedabad ruled that the appellant must provide a general declaration to avail the 75% abatement under Notification No.32/2004-ST. Failure to do so requires payment of Service Tax liability with interest. Penalties under Section 76 & 78 of the Finance Act, 1994 were not imposed due to the interpretational nature of the dispute and lack of intent to evade tax. The judgment clarified the declaration requirement, tax liability without it, and the non-imposition of penalties in this case. Case-Laws Service Tax Fri, 15 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234199