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2019 (8) TMI 1186 - CESTAT CHENNAIWorks Contract - Construction services - it was alleged that that the appellant has paid the service tax only on the civil construction part of the contract and that has artificially bifurcated the turnkey project into three separate contracts - HELD THAT:- The findings of this Bench for the previous period M/S. ALSTOM T AND D INDIA LTD. VERSUS COMMISSIONER OF GST AND CENTRAL EXCISE CHENNAI [2018 (9) TMI 1669 - CESTAT CHENNAI] on similar issue has held that the appellant will be entitled to the benefit of abatement under Sl.No. 7 of the Notification ibid. - demand do not sustain. Benefit of Works Contract (Composition Scheme for payment of Service Tax) Rules, 2007 - prior intimation of such option as per Rule 3 to the department not filed - HELD THAT:- In the above stated case it was held that it is only a procedural one and that the substantial benefit cannot be denied for procedural lapse - demand do not sustain. Appeal allowed - decided in favor of appellant.
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