https://www.taxtmi.com/caselaws?id=361151 The Appellate Tribunal CESTAT NEW DELHI allowed the appeals filed by hotels in Rajasthan, part of the Oberoi Group, regarding the denial of abatement under Notification No. 1/2006-ST and the demand for full service tax payment. The Tribunal found the appellant's approach of proportionate credit utilization compliant with the notification's conditions, supported by legal precedents. Additionally, the Tribunal ruled that the open air restaurant, lacking air conditioning, did not fall under the taxable service definition, setting aside the demand for service tax on its income. en-us Wed, 30 May 2018 00:00:00 +0530 Thu, 31 May 2018 09:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361151 The Appellate Tribunal CESTAT NEW DELHI allowed the appeals filed by hotels in Rajasthan, part of the Oberoi Group, regarding the denial of abatement under Notification No. 1/2006-ST and the demand for full service tax payment. The Tribunal found the appellant's approach of proportionate credit utilization compliant with the notification's conditions, supported by legal precedents. Additionally, the Tribunal ruled that the open air restaurant, lacking air conditioning, did not fall under the taxable service definition, setting aside the demand for service tax on its income. Case-Laws Service Tax Wed, 30 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361151