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2014 (8) TMI 231 - AT - Service TaxDenial of refund claim - Commercial or industrial construction service - Period of taxability of services - Held that:- both the respondents during the period of dispute had provided the services of commercial or industrial construction which were taxable at that time under Section 65 (105) (zzq) readwith Section 65 (25b). The respondent’s plea is that since w.e.f. 01/06/07, their activity became taxable as works contract service under Section 65 (105) (zzzza), during the period prior to 01/06/07, their activity would not be taxable - impugned orders holding that during the period prior to 01/06/07 the services of civil or industrial construction or erection, installation or commissioning, provided as indivisible works contract were not taxable, are not sustainable - Following decision of G.D. Builders vs. Union of India [2013 (11) TMI 1004 - DELHI HIGH COURT], Alstom Projects India Ltd. vs. CCE reported in [2011 (3) TMI 538 - CESTAT, NEW DELHI] and Instrumentation Ltd. vs. CCE, Jaipur - I reported in [2011 (3) TMI 546 - CESTAT, NEW DELHI] - Decided in favour of Revenue.
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