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2011 (7) TMI 560 - CESTAT, MUMBAIRefund claim - as per assessee when works contract service was brought under the tax net effective from 01/06/2007 the service provided by them come under the category of "works contract" and not under the category of "construction of commercial complexes"- Held that:- The issue involved is the rate of service tax liable to be paid by the respondent/assessee. As per the Section 35D (3) of the Central Excise Act, 1944 made applicable to service tax, when the rate of tax or the value of service rendered is one of the issues involved, then the matter has to be heard by a Division Bench. Accordingly, the registry is directed to place this matter before the Division Bench for consideration and disposal.
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