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2017 (5) TMI 1785 - AT - Service TaxDenial of benefit under abatement claim - allegation is that appellant has not supplied the plant, machinery, equipment to the customers, while providing erection, commissioning and installation services - N/N. 19/2003 -ST dated 15.1.03 and 01/2006-ST dated 1.2.2006 - HELD THAT:- Since the learned Commissioner (Appeals) upon verification of the contract entered into between the appellant and the service-receiver has held that claim of abatement is not permissible as per the contents of the notification, the impugned order cannot be interfered with at this juncture, being passed upon verification of the factual aspects. Appeal dismissed.
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