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2015 (5) TMI 634 - AT - Service TaxRejection of the refund claim - Erection, Commissioning or Installation service - benefit of Notification No. 19/03 - claim of rebate / abatement of 67% - Held that:- Vivisection of Works Contract was permissible before the introduction of service tax on Works Contract service. If the service component of an activity was covered under any other category of service under the Finance Act 1994, it would be leviable to service tax. - what has been erected by them is basically a structure. At the same time, on a query from the bench, it was revealed that the multi-parking car system also includes hydraulic systems/ lifts. - it has to be examined whether the whole parking system can be termed as a structure or it should be considered as having two components namely a civil structure and the hydraulic/lift system. We find these factual details have not been examined by the adjudicating authority or the appellate authority with reference to the definition of erection, commissioning or installationas it underwent amendments from 2003 to 2006. The matter, therefore, needs to be remanded back to the adjudicating authority for a careful analysis of facts vis-a-vis the statute prevailing at the relevant time. - Matter remanded back - Decided in favour of assessee.
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