2014 (7) TMI 631

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....ng the stay application, having perused the orders impugned, we have heard ld. DR for Revenue/respondent and dispose of the substantive appeals as the issues presented in the appeals are covered by the judgement of the Larger Bench of this Tribunal. We do so, after waiving pre-deposit. Despite the notice of hearing, ld. Counsel for the appellant is not present. We however, dispose of the appeals s....

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.... 3. The Larger Bench of this Tribunal in Bhayana Builders (P) Ltd. Vs. Commissioner of Service Tax. Delhi 2013 (32) STR 49 (Tri.-LB), has interpreted the scope of abatement Notification No. 15/2004-ST and Notification No. 1/2006-ST dated 1.3.2006 to conclude that these notifications authorise availment of the abatement benefits provided therein, without the necessity of having to disclose and of....