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2019 (11) TMI 1594 - AT - Service TaxTaxability - works contract - deemed service - non-levy of tax on sale owing exclusion of export - HELD THAT:- While discarding the taxability as provider of ‘works contract service’, owing to the non-conformity the specific activity enumerated therein, the adjudication order has not been able to establish that the claim of being ‘works contract’ is not tenable. On the contrary, the supply of goods that lose their identity in the object worked upon is a foundation that has been accepted. The transaction is, undoubtedly, in pursuance of ‘works contract’ and though, by lack of jurisdiction, not taxable under Finance Act, 1994 is yet saved from total exclusion owing to voluntary vivisection of the service simpliciter. Such discharge of liability is sufficient compliance of levy on taxable services under Finance Act, 1994. There is, thus, no need to ascertain eligibility for abatement of cost of materials and excludability of the demand by the bar of limitation. The differential tax sought to be recovered in the impugned order is without authority of law and must be set aside - Appeal allowed - decided in favor of appellant.
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