Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Service Tax Abatement Under Notification No. 1/2006-ST | Procedural Lapses Cannot Deny Substantive Benefit : CESTAT Kolkata
CESTAT Kolkata holds that 67% service tax abatement under Notification No. 1/2006-ST cannot be denied merely due to procedural lapses like non-claim in ST-3 returns. The ruling reinforces that substantive benefits under tax laws prevail over technical non-compliance, impacting construction and works contract service providers.