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2015 (11) TMI 1487 - AT - Service TaxBusiness of commercial and industrial construction Service - benefit under the Notification No 12/2003-ST dated 20.6.2003 - Held that:- To safeguard the financial interest of the appellant, as a matter of precaution or as a matter of conservative policy, raised RA (Running Account) Bills to the customers charging Service Tax without claiming any abatement or other benefit in some cases and not in all cases. It is categorically stated that the fact remains that not a single customer has paid Service Tax at such higher or gross rates, i.e., without benefit of abatement etc. The appellant enclosed the statement with reply, marked Annexure BB giving details of Service Tax charged in the RA in respect of each party and the amount realised towards value of service and Service Tax from the party. The Learned Authorised Representative for Revenue drew the attention of the Bench the relevant portion of the Adjudication Order and submits that the appellant realised the tax on the gross value as revealed from the RA bills. - Impugned order is set aside - Matter remanded back - Decided in favour of assessee.
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