https://www.taxtmi.com/caselaws?id=290220 Proportionate reversal of common Cenvat credit was treated as substantial compliance with the non-availment condition for abatement under Notification No. 1/2006-ST, so the abatement claim was accepted. Taxability under restaurant service depended on the prescribed conditions being met: an open-air, non-air-conditioned restaurant and mini bar activity were found outside the levy. Discounts actually passed on to customers could not be added back to value, foreign travel-agent commission was covered by the stated exemption, and the elephant safari or pick-up arrangement did not amount to tour operator service. In the absence of suppression or intent to evade, the extended limitation period and penalty were also not sustainable. en-us Mon, 01 Jul 2019 00:00:00 +0530 Tue, 15 Sep 2020 10:43:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290220 Proportionate reversal of common Cenvat credit was treated as substantial compliance with the non-availment condition for abatement under Notification No. 1/2006-ST, so the abatement claim was accepted. Taxability under restaurant service depended on the prescribed conditions being met: an open-air, non-air-conditioned restaurant and mini bar activity were found outside the levy. Discounts actually passed on to customers could not be added back to value, foreign travel-agent commission was covered by the stated exemption, and the elephant safari or pick-up arrangement did not amount to tour operator service. In the absence of suppression or intent to evade, the extended limitation period and penalty were also not sustainable. Case-Laws Service Tax Mon, 01 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290220