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2012 (8) TMI 783 - AT - Service TaxCompletion and finishing services – denial of benefit of Notification No. 1/2006-S.T. – Held that:- There is clear provisions in the Notification No. 1/2006-S.T. that 67% abatement would not be available in respect of completion and finishing services and since the activities of the appellant is completion and finishing services in respect of the construction of commercial or industrial complexes, 67% abatement would not be available to them - since the amount on which the VAT has been paid is the value of the material used for providing the services, this material cannot be said to have been sold within the meaning of this terms as defined is Section 2(h) of the Central Excise Act - benefit of Notification No. 12/2003-S.T. would not be available
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