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2017 (11) TMI 2009 - AT - Service TaxComposition scheme for Works Contract - Works Contract Service or not - benefit of abatement as provided under the Notification No. 1/2006-ST dated 01.03.2006 - HELD THAT:- For ascertaining the fact of entitlement to the abatement benefit and consideration of the activities under the works contract service, the Tribunal in M/S S&S TECHNOCRAFTS PVT. LTD., M/S. AHLUWALIA CONSTRUCTION GROUP VERSUS CST, DELHI [2016 (7) TMI 1663 - CESTAT NEW DELHI] has remanded the matter to the original authority for deciding the issues afresh in line with the decision of Tribunal in the case of M/S BHAYANA BUILDERS (P) LTD. & OTHERS VERSUS CST, DELHI & OTHERS. [2013 (9) TMI 294 - CESTAT NEW DELHI (LB)] and the judgment of Hon’ble Supreme Court in the case of COMMISSIONER, CENTRAL EXCISE & CUSTOMS VERSUS M/S LARSEN & TOUBRO LTD. AND OTHERS [2015 (8) TMI 749 - SUPREME COURT]. Therefore, the present matter should also be remanded to the original authority, since period in dispute in this case is subsequent to the period, for which the decision had been rendered by the Tribunal in M/S S&S TECHNOCRAFTS PVT. LTD., M/S. AHLUWALIA CONSTRUCTION GROUP VERSUS CST, DELHI. Further, we also find that the other submissions made by the appellant were not considered by the authorities below in the respective orders. The matter remanded to the original authorities for Denovo adjudication in line with the above observations - the appeal is allowed by way of remand.
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