https://www.taxtmi.com/caselaws?id=330802 The appellant, a caterer, sought abatement under Notification No.12/2003-Service Tax but failed to provide evidence of goods sold as required. Both the adjudicating and appellate authorities denied the abatement due to lack of proof of goods' value in catering contracts. The tax demand was confirmed with a 50% abatement under Notification No.1/2006. Penalties under section 76 and 78 were waived due to confusion, invoking section 80 of the Finance Act, 1994. However, a penalty under section 77 for non-registration was upheld. The appeal was partially successful, emphasizing the importance of meeting evidentiary requirements and regulatory compliance. en-us Thu, 09 Jun 2016 00:00:00 +0530 Fri, 05 Aug 2016 17:35:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330802 The appellant, a caterer, sought abatement under Notification No.12/2003-Service Tax but failed to provide evidence of goods sold as required. Both the adjudicating and appellate authorities denied the abatement due to lack of proof of goods' value in catering contracts. The tax demand was confirmed with a 50% abatement under Notification No.1/2006. Penalties under section 76 and 78 were waived due to confusion, invoking section 80 of the Finance Act, 1994. However, a penalty under section 77 for non-registration was upheld. The appeal was partially successful, emphasizing the importance of meeting evidentiary requirements and regulatory compliance. Case-Laws Service Tax Thu, 09 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330802