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    <title>2018 (6) TMI 438 - CESTAT CHENNAI</title>
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    <description>The Tribunal set aside the demand for service tax, interest, and penalties against the appellant, who was engaged in laying pipes for BSNL. The Tribunal held that the department should have considered the abatement before determining the taxable value for assessing eligibility against the threshold limit. By not allowing the abatement as per Notification No.1/2006-ST, the department&#039;s demand was found unsustainable, leading to the appeal being allowed with any consequential relief as per the law.</description>
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      <link>https://www.taxtmi.com/caselaws?id=361611</link>
      <description>The Tribunal set aside the demand for service tax, interest, and penalties against the appellant, who was engaged in laying pipes for BSNL. The Tribunal held that the department should have considered the abatement before determining the taxable value for assessing eligibility against the threshold limit. By not allowing the abatement as per Notification No.1/2006-ST, the department&#039;s demand was found unsustainable, leading to the appeal being allowed with any consequential relief as per the law.</description>
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