https://www.taxtmi.com/caselaws?id=294387 The Tribunal upheld the confirmed demand of service tax by denying abatement under Notification No. 01/2006-ST for the period 2005-06 to 2009-2010. The appellant's provision of 'Completion and Finishing Service' was not eligible for abatement as per the notification, leading to the imposition of penalties. The Tribunal ruled that the law was clear, and the appellant could not claim benefit based on an interpretation issue. Consequently, the appeal was dismissed, affirming the demand of service tax and penalties. en-us Thu, 25 Apr 2019 00:00:00 +0530 Fri, 09 Apr 2021 21:11:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294387 The Tribunal upheld the confirmed demand of service tax by denying abatement under Notification No. 01/2006-ST for the period 2005-06 to 2009-2010. The appellant's provision of 'Completion and Finishing Service' was not eligible for abatement as per the notification, leading to the imposition of penalties. The Tribunal ruled that the law was clear, and the appellant could not claim benefit based on an interpretation issue. Consequently, the appeal was dismissed, affirming the demand of service tax and penalties. Case-Laws Service Tax Thu, 25 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294387