https://www.taxtmi.com/caselaws?id=242232 The court upheld the denial of abatement entitlement under Notification No. 15/2004-S.T. and ruled that consideration received before providing taxable service is subject to service tax. The denial of Cenvat credit was justified due to the lack of established taxability. Calculation errors in the show cause notice were appropriately addressed. The time-barred demand was rejected as the appellant's conduct did not align with the law, leading to the dismissal of the appeal in compliance with Section 73 of the Finance Act, 1994. en-us Tue, 05 Feb 2013 00:00:00 +0530 Fri, 10 Jan 2014 11:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242232 The court upheld the denial of abatement entitlement under Notification No. 15/2004-S.T. and ruled that consideration received before providing taxable service is subject to service tax. The denial of Cenvat credit was justified due to the lack of established taxability. Calculation errors in the show cause notice were appropriately addressed. The time-barred demand was rejected as the appellant's conduct did not align with the law, leading to the dismissal of the appeal in compliance with Section 73 of the Finance Act, 1994. Case-Laws Service Tax Tue, 05 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242232