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2019 (11) TMI 1274 - CHHATTISGARH HIGH COURTCommercial construction activities - Benefit of abatement of 67% on value available vide Notification No.18/2005/ST dated 7.6.2005 - composite contract or mere service contract - Demand of service tax & education cess - HELD THAT:- Appellant though entered into contract with ISL and received huge amount against the service provided by him, he deliberately did not submit the contract agreement before the authority concerned. Submission of learned counsel for the appellant with regard to composite contract, can be verified from the contract agreement executed between the appellant and the ISL, which the appellant failed to bring on record - In absence of contract agreement on record, the claim of the appellant that he is entitled for abatement of 67% on value available as per Notification dated 1.3.2006 is not sustainable. There was no material before the authorities to accept the submissions of appellant that the contract entered between him and the ISL was a composite contract. Similarly, the appellant has not produced any document before the Adjudicating Authority to substantiate his submissions. The authorities below have rightly held that no material has been placed on record by the appellant to bifurcate value and nature of work and therefore tax has been imposed on the gross value, which cannot be said to be erroneous - The burden to proof that which part of his work amounts to 'service' and which not, was upon the appellant and not on the revenue, which the appellant utterly failed to discharge. The work cannot be artificially split. As the appellant has not produced any document even to prove the facts pleaded in reply to show cause notice, therefore, no question of law much less any substantial question of law is involved in this case warranting interference by this Court in exercise of its appellate jurisdiction - appeal dismissed.
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