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2014 (12) TMI 825 - CESTAT NEW DELHIBenefit of abatement in terms of Notification No. 15/2004-S.T., dated 10-9-2004 and 1/2006-S.T., dated 1-3-2006 - construction service - Held that:- Appellant is required to undertake the activity of plinth leveling, slab casting, plaster work (inner & outer), flooring and tiles terracing. Revenues’ contention that inasmuch as flooring, tiles terracing etc. relate to the finishing and completion activities stand specifically covered under the said activity, it has to be held that the appellant was providing only finishing services in which he will not be entitled to the benefit of abatement in terms of the Notification. However we find that it is not only flooring and tile activities which the appellant has undertaken. Reading of the entire contract shows complete construction activity which include flooring and tile activity. As such we find no infirmity in the views adopted by the Commissioner (Appeals) - Decided against Revenue.
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