https://www.taxtmi.com/caselaws?id=268231 The CESTAT upheld the order granting the appellant 67% abatement under Notification No. 15/2004-ST and 1/2006-ST, confirming that the abatement is available even if the value of material supplied free by the service recipient is not included in the assessable value. The benefit of Section 80 was extended to the appellant for setting aside penalties due to a bona fide belief regarding service tax liability for work done for the local government. The Revenue's appeal was dismissed, emphasizing the importance of reasonable cause in service tax disputes and the discretionary imposition of penalties. en-us Thu, 17 Sep 2015 00:00:00 +0530 Mon, 23 Nov 2015 02:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268231 The CESTAT upheld the order granting the appellant 67% abatement under Notification No. 15/2004-ST and 1/2006-ST, confirming that the abatement is available even if the value of material supplied free by the service recipient is not included in the assessable value. The benefit of Section 80 was extended to the appellant for setting aside penalties due to a bona fide belief regarding service tax liability for work done for the local government. The Revenue's appeal was dismissed, emphasizing the importance of reasonable cause in service tax disputes and the discretionary imposition of penalties. Case-Laws Service Tax Thu, 17 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268231