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2014 (9) TMI 179 - AT - Service TaxRepair, alteration, renovation or restoration service - Commercial or Industrial Construction - whether the activity of interior work such as plastering of walls, tiling of floor, carpentry work, partition work, work relating to bathroom/toilets, etc. undertaken by the appellants would fall under clause (d) of Section 65 (25b) - Held that:- the activity undertaken by the appellants, as may be seen from the work orders placed before us, appears to merit classification under Clause (d) of Section 65 (25b). Consequently, the benefit of abatement would be available under Notification 1/2006. In respect of the period post 01/06/2007, where the appellants have discharged the service tax liability under Works Contract Service, they shall also produce the copies of the contracts to ascertain whether the contract was entered into prior to 01/06/2007 or afterwards. If the contracts were entered into prior to 01/06/2007, they would be governed by the provisions of Section 65 (25b) relating to ‘commercial or industrial construction service'. If the contracts were entered into on or after 01/06/2007, then they would be covered under the provisions of ‘Works Contract Service' as held by the hon'ble apex Court in the case of Nagarjuna Construction Co. Ltd. [2012 (11) TMI 404 - SUPREME COURT]. - Decided in favor of assessee by way of remand.
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