https://www.taxtmi.com/caselaws?id=376796 The Tribunal allowed the appeal in a case involving alleged wrongful availing of abatement under Notification No.1/2006 by a service provider. The order imposing penalties for short payment of Service Tax was set aside as the Tribunal found that the denial of abatement benefits was unjustified due to evidence supporting compliance. The Tribunal also held that the show cause notice issued in 2013 was time-barred, as there was no suppression of facts, leading to the demand being largely hit by the principle of limitation. The denial of benefits due to lack of evidence and the invocation of the extended period of limitation were both rejected, resulting in the appeal being allowed. en-us Fri, 08 Mar 2019 00:00:00 +0530 Sat, 16 Mar 2019 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376796 The Tribunal allowed the appeal in a case involving alleged wrongful availing of abatement under Notification No.1/2006 by a service provider. The order imposing penalties for short payment of Service Tax was set aside as the Tribunal found that the denial of abatement benefits was unjustified due to evidence supporting compliance. The Tribunal also held that the show cause notice issued in 2013 was time-barred, as there was no suppression of facts, leading to the demand being largely hit by the principle of limitation. The denial of benefits due to lack of evidence and the invocation of the extended period of limitation were both rejected, resulting in the appeal being allowed. Case-Laws Service Tax Fri, 08 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376796