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2020 (8) TMI 787 - CESTAT BANGALOREClassification of Service - composite contract (involving material part and labour part) - classified under Works Contract Service or under the other heads like Construction of Complex etc.? - abatement of material component involved in the work done. HELD THAT:- In every case of composite contract the same is classifiable under the head ‘Works Contract Service’. In the absence of proposal for classification under the ‘Works Contract Service’ in the show-cause notice, said contracts cannot be taxed. Further, appellant is entitled for abatement of material component either on actual basis or as per the prescribed percentage, as per N/N. 01/2006-ST read with 18/2005-ST., as the case may be. This appeal by way of remand for a De novo calculation of the tax in view of the law laid down by Hon’ble Supreme Court in COMMISSIONER, CENTRAL EXCISE & CUSTOMS VERSUS M/S LARSEN & TOUBRO LTD. AND OTHERS [2015 (8) TMI 749 - SUPREME COURT]. Appellant is also directed to appear before the original adjudicating authority with a fresh reply to the show-cause notice along with calculation of tax and seek opportunity of hearing.
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