https://www.taxtmi.com/caselaws?id=792172 A substantive abatement available for composite construction and works contract services cannot be denied merely because it was not claimed in the ST-3 return, where the underlying facts establish eligibility and the tax payable after abatement is lower than the tax already paid. On that basis, the confirmed service tax demand, interest, and the penalty linked to the demand were set aside. A separate penalty for failure to file ST-3 returns for the relevant years was treated as distinct from the abatement dispute and was upheld as a consequence of the admitted default. en-us Fri, 22 May 2026 00:00:00 +0530 Mon, 25 May 2026 08:14:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792172 A substantive abatement available for composite construction and works contract services cannot be denied merely because it was not claimed in the ST-3 return, where the underlying facts establish eligibility and the tax payable after abatement is lower than the tax already paid. On that basis, the confirmed service tax demand, interest, and the penalty linked to the demand were set aside. A separate penalty for failure to file ST-3 returns for the relevant years was treated as distinct from the abatement dispute and was upheld as a consequence of the admitted default. Case-Laws Service Tax Fri, 22 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792172