https://www.taxtmi.com/caselaws?id=326779 The Appellate Tribunal CESTAT ALLAHABAD ruled in favor of the Appellant regarding the abatement of service tax on works contract, specifically related to the material component. The Tribunal remanded the issue of a clerical mistake in depositing service tax for rectification. Penalties imposed under Section 76 and 77 were set aside due to the absence of deliberate default. A recalculation of interest under Section 75 was ordered for accurate computation, leading to a partial allowance of the appeal and remand for further proceedings. en-us Fri, 27 Nov 2015 00:00:00 +0530 Mon, 25 Apr 2016 11:15:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326779 The Appellate Tribunal CESTAT ALLAHABAD ruled in favor of the Appellant regarding the abatement of service tax on works contract, specifically related to the material component. The Tribunal remanded the issue of a clerical mistake in depositing service tax for rectification. Penalties imposed under Section 76 and 77 were set aside due to the absence of deliberate default. A recalculation of interest under Section 75 was ordered for accurate computation, leading to a partial allowance of the appeal and remand for further proceedings. Case-Laws Service Tax Fri, 27 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326779