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2011 (1) TMI 710 - AT - Service TaxCommercial or Industrial Construction Service and Construction of Complex Service - Notification No. 15/2004-ST dated 10.9.2004 and Notification No. 18/2005 dated 7.6.2005 - The issue involved is regarding the eligibility to claim 67% of abatement on the gross amount charged, by the appellant, from their clients for executing few contracts - even if the value of the goods like cement and steel is to be included in the gross value, the Revenue could do so and allow the abatement of 67% on such value to the assessee - Since this argument was not advanced before the adjudicating authority, we are of the view that in the interest of justice, it is fit to set aside the impugned order, keeping all the issue open, and remand the matter back to the adjudicating authority to reconsider the issue afresh after following the principles of natural justice - Appeal is allowed by way of remand to adjudicating authority
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