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2015 (2) TMI 311 - AT - Service TaxDisallowance of the abatement of 67% from the gross amount of the contract under Notification No.15/2004-ST, dated 10.09.2004 - value of free supplies has not been included in the gross amount charged - wilful mis-statement and suppression of facts - Held that:- As the service was rendered under a work contract, the same is not liable to service tax prior to 01.06.2007 when works contract service [section 65(zzzza) of Finance Act, 1994] was introduced, it is to state that the classification of service is to be determined as per the definitions of various taxable services prevalent during the relevant period and merely because the classification changes with the introduction of a taxable service under which an existing service gets more specifically covered in no way means that the said service was not necessarily taxable during the period prior thereto. As has been conceded by the ld. Departmental Representative, denial of 67% abatement by the adjudicating authority on the ground that value of free supplies was not included in the gross amount charged is no longer sustainable in the light of the CESTAT Larger Bench judgment in the case of Bhayana Builders (P) Ltd. (2013 (9) TMI 294 - CESTAT NEW DELHI (LB)). Accordingly, we set aside the impugned order and remand the matter to the adjudicating authority for de novo adjudication inter alia giving effect to the CESTAT judgment in the case of Bhayana Builders (P) Ltd. (supra) for the purpose of deciding the appellants eligibility for 67% abatement under Notification No.15/2004 / No.1/2006 as the case may be - Matter remanded back - Decided in favour of assessee.
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