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2012 (7) TMI 469 - CESTAT, NEW DELHIRefund claim – amendment in the scope of existing services - works of drawings and blue print and interior decorator services - assessee claimed wrong deposit under construction services – Revenue claim that the services undertaken correctly fall under the category of construction services as per Section 65 (30a) for the period in question – Held that:- The definition of construction services was amended along with the new heading clause 'c' of Section 65 (25b) with effect from 16.6.2005 relate to the completion and finishing services - if the Revenue's stand that such services were covered by the earlier definition is accepted, the newly introduced clause 'c' would become redundant as there is no need to introduce the said clause - the activities undertaken by the respondents were the services contained in the definition under newly introduced clause 'c' of Section 65 (25b) of the Act with effect from 16.6.2005 and not clause 'b' of Section 65 (30a) as it existed prior to 16.6.2005 – against revenue.
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