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HomeIndirect TaxesService Tax | 67% Abatement Can’t Be Denied for Procedural Lapses: CESTAT 

Service Tax | 67% Abatement Can’t Be Denied for Procedural Lapses: CESTAT 

Indirect Taxes

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By Mariya Paliwala
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The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata Bench, has set aside a Service Tax demand of ₹1.88 crore along with interest and equivalent penalty against a construction service provider, holding that a substantive benefit such as statutory abatement cannot be denied merely because it was not specifically claimed in ST-3 returns. The…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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