https://www.taxtmi.com/caselaws?id=247874 A construction service provider may apply Notification No. 15/2004-Service Tax for the period up to 28-2-2006 and then move to the changed Cenvat credit regime from 1-3-2006, because the earlier abatement notification did not require one option to apply for the entire contract period and the later notification carried different credit conditions. Any refund arising from the tax order remains subject to the statutory bar of unjust enrichment, so the claimant must prove that the tax burden was not passed on. Penalties under Sections 76 and 78 of the Finance Act, 1994 are not attracted where sufficient cause and absence of concealment justify waiver under Section 80. en-us Wed, 21 Aug 2013 00:00:00 +0530 Sun, 25 May 2014 14:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247874 A construction service provider may apply Notification No. 15/2004-Service Tax for the period up to 28-2-2006 and then move to the changed Cenvat credit regime from 1-3-2006, because the earlier abatement notification did not require one option to apply for the entire contract period and the later notification carried different credit conditions. Any refund arising from the tax order remains subject to the statutory bar of unjust enrichment, so the claimant must prove that the tax burden was not passed on. Penalties under Sections 76 and 78 of the Finance Act, 1994 are not attracted where sufficient cause and absence of concealment justify waiver under Section 80. Case-Laws Service Tax Wed, 21 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247874