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2008 (8) TMI 230 - CESTAT BANGALOREAppellant is providing taxable service of “Commercial and Industrial Construction” and also “Construction of Residential Complex” - appellant is entitled for an abatement of 67% of the gross amount charged by them - whether in view of the explanation to Notification No. 15/2004-S.T., the value of materials supplied by the clients should also be taken into account while calculating the gross receipts - prima facie, the appellants have a strong case in view of the various decisions quoted by them – stay granted
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