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2014 (10) TMI 62 - AT - Service TaxConstruction service - joint venture of NTPC and Reliance Infrastructures Ltd. - construction of guest house building - Held that:- It is however seen that in the concluding lines of the said para it has not been categorically stated as to under which category of service the demand is confirmed although it does give an indication that the adjudicating authority possibly indented to confirm the said demand under the category of commercial or industrial construction service. Even so the appellants do have a point that the adjudicating authority should have categorically mentioned without any ambiguity as to under which taxable service the said component of impugned demand is being confirmed by him. Valuation - inclusion of value of free supplies - Benefit of Notification No. 1/2006-ST dated 1.3.2006 - appellant had paid service tax on 33% of the gross amount - Held that:- adjudicating authority needs to now take into account the judgment of the said CESTAT in case of M/s. Bhayana Builders [2013 (9) TMI 294 - CESTAT NEW DELHI (LB)] to re-adjudicate this component of the demand. While doing so the adjudicating authority will, inter alia, need to consider as to what part, if any, of this component of demand relates to completion or finishing work because in case of completion or finishing services, the benefit of Notification No. 1/2006-ST is not available. Needless to say, at the time de-novo of adjudication the appellants will be at liberty to stake their claim for benefit of Notification No. 12/2003-ST and submit the necessary evidence relating thereto to enable the adjudicating authority to take a view whether in the alternative, they will be eligible for the benefit of the said Notification (i.e. the Notification No.12/2003-ST). - matter remanded back - Decided in favour of assessee.
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