2015 (10) TMI 295

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....nbsp;                      For the Respondent:  None ORDER PER: R.K.SINGH Revenue is in appeal against Order-in-Appeal dated 12.3.2009 which set aside the Order-in-Original dated 29.9.2008 in terms of which service tax demand of Rs. 1,32,021/- alongwith interest and penalty was confi....

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....rn should be covered under the category of industrial construction service. It also states that 67% abatement under Notification No.15/2004-ST was not allowed in relation to services of completion and finishing in the form of painting of goods/material/other article. 3. When the case is called today, nobody is present on behalf of the respondent although the notice was issued for todays hearing a....

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....atement of 67% under Notification No.15/20045-ST. Disallowing such abatement and allowing exemption upto the value of 4 lakhs, Service tax liability of Rs. 36,233/- on taxable value of Rs,.3,55,229/- would arise. As regards the issue of wilful mis-statement or suppression of facts, we find that the only ground to sustain this allegation is that the respondent did not file ST-3 returns nor register....