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2013 (9) TMI 430 - AT - Service TaxCommercial and Industrial Construction Servcie - construction of schools and colleges - Abatement under Notification No. 15/04 and 1/06 - According to Revenue, if value of materials supplied by person receiving service was not added in the gross consideration received by the provider of service, abatement under Notification No.15/04 and 1/06 could not be granted – Held that:- There was no liability on the appellant in respect of such construction, they paid service tax on the value received by them - However, no differential duty liability can arise on account of materials supplied by those schools and colleges. Waiver of Pre-Deposit - Relying upon Larsen & Toubro Ltd. Vs UOI [ 2007 (4) TMI 197 - MADRAS HIGH COURT] – Complete waiver of Pre-deposit was allowed to the Assessee - The order was an ex-parte order where there was a likelihood that all the defences of the party had come on record - the demand was worked out based on figures in Profit and loss account rather than contract-wise figures where the position regarding supply of free materials for each contract comes out clearly - The Revenue’s argument that construction of schools and colleges will come within the meaning of Commercial or Industrial Construction could not be accepted – Stay Petition allowed.
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