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2016 (4) TMI 1171 - AT - Service TaxRenovation services - completion or finishing services falling under commercial or industrial construction services - Abatement - N/N. 15/2004-S.T., dated 10-9-2004 and N/N. 1/2006-S.T., dated 1-3-2006 - Held that: - It is well settled law that the law declared by the highest court of the country has to be interpreted in such a manner as if the same was the law, even prior to declaration of the same by Hon’ble Supreme Court. As such, we find favour with the appellant’s stand that whatever duty stands paid by them was also wrongly paid as there was no tax liability on their part in view of the recent decision of the Hon’ble Supreme Court - appeal allowed - decided in favor of appellant.
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