https://www.taxtmi.com/caselaws?id=764247 The tribunal set aside the impugned order, allowing the appellant to claim an exemption from service tax for the transportation of cranes by vessel, even though the tax was initially paid under a mistaken belief. The tribunal emphasized that legal benefits, such as exemptions, can be claimed at any stage. The case was remanded to the adjudicating authority for reconsideration of the exemption and abatement issues, with the tribunal not making a final determination on the abatement claim. en-us Tue, 10 Dec 2024 00:00:00 +0530 Tue, 07 Jan 2025 07:56:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764247 The tribunal set aside the impugned order, allowing the appellant to claim an exemption from service tax for the transportation of cranes by vessel, even though the tax was initially paid under a mistaken belief. The tribunal emphasized that legal benefits, such as exemptions, can be claimed at any stage. The case was remanded to the adjudicating authority for reconsideration of the exemption and abatement issues, with the tribunal not making a final determination on the abatement claim. Case-Laws Service Tax Tue, 10 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764247