https://www.taxtmi.com/caselaws?id=342024 The Tribunal dismissed the department's appeal, finding the demand time-barred due to the respondent's cooperation with audit objections, timely payment of service tax, and lack of intention to evade payment. The respondent's eligibility for abatement under notification No.12/2003 was upheld based on the use of materials for cleaning services. The inclusion of the TDS component in the taxable value of services was rectified promptly after audits, demonstrating compliance. The Tribunal highlighted the respondent's cooperation and compliance, leading to the appeal's dismissal. en-us Thu, 23 Feb 2017 00:00:00 +0530 Sat, 22 Apr 2017 06:56:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342024 The Tribunal dismissed the department's appeal, finding the demand time-barred due to the respondent's cooperation with audit objections, timely payment of service tax, and lack of intention to evade payment. The respondent's eligibility for abatement under notification No.12/2003 was upheld based on the use of materials for cleaning services. The inclusion of the TDS component in the taxable value of services was rectified promptly after audits, demonstrating compliance. The Tribunal highlighted the respondent's cooperation and compliance, leading to the appeal's dismissal. Case-Laws Service Tax Thu, 23 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342024