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2018 (5) TMI 1793 - CESTAT NEW DELHINon-payment of Service Tax - Commercial and industrial construction service - composite contract or not - N/N. 15/2004 dated 10.9.2004 read with N/N. 1/2006 dated 1.3.2006 - Held that:- In the work order, there is no reference of any material, which should be supplied by the appellant. Further, it is found from the ledger account annexed in the appeal memorandum that the appellant had received its payment for providing the job work charges only and there is no reference of any material component. Since, there is no documentary evidence available in the case records to show that for execution of the assigned job, the appellant had also used the material, the benefit of abatement provided under notification dated 10.9.204 read with notification dated 1.3.2006 should not be available to the appellant. Appeal dismissed - decided against appellant.
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