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Service Tax Abatement: 67% Reduction for Erection, Commissioning, and Installation Services Requires Claiming Exemption and Meeting Conditions.
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....Erection, commissioning and installation services - abatement of 67 % - unless the said exemption is claimed and necessary conditions laid down therein are fulfilled by the applicant its benefit cannot be extended to them - prima facie case is against the assessee - AT....