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2014 (1) TMI 669 - AT - Service TaxCompletion or finished work or renovation or restoration of building or civil structure - Abatement of 67% - Notification No.15/2004-ST dated 10.9.2004 - Bar of limitation - Whether the appellant is eligible for the abatement or not - Held that:- services undertaken by the appellant in this case is under the category of repair, alteration or restoration or similar services in relation to building or civil structures. With effect from 2005, renovation was also added to the definition and in 2007; the activity was also brought under ‘works contract’ but only when the work is undertaken in respect of a new building. Therefore, there is no dispute that the activities undertaken by the appellant are in the category of completion or finished work or renovation or restoration of building or civil structure. The only question that arises is whether the appellant is eligible for the abatement or not. It is noticed that Notification No.15/2004-ST dated 10.9.2004 was the first Notification which provided the benefit of abatement subject to the condition that an assessee should not have availed the benefit of Notification No.12/2003-ST dated 20.6.2003 which provides for exemption to the extent of goods sold during the process of rendering the service subject to conditions - appellants cannot be found fault with if they claimed a bona fide belief that what they were doing was correct. The appellants had taken the registration themselves; were paying service tax regularly; filing returns regularly; moreover the issue as to whether a contract can be divided or not for the purpose of levy of service tax has been referred to 5-Member Bench recently. Reference to 5 member Bench is another important aspect which would show that extended period could not have been invoked in this case - Decided in favour of assessee.
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