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2016 (6) TMI 775 - AT - Service TaxWorks contract service - Commercial or Industrial Construction Services (CICS) - demand was confirmed without allowing 67% abatement under Notification No.15/2004-ST or 1/2006-ST - Held that:- the demand for the Period prior to 01.06.2007 is not sustainable. Subsequent thereto (i.e. w.e.f. 01.06.2007) the service rendered will be correctly classifiable under Works Contract Service [65 (105) (zzzza) of Finance Act, 1994] and, therefore, the valuation for the purpose of levying service tax will have to be done under the provisions of Rule 2 A of the Service Tax (Determination of Value) Rules, 2006 because the appellant as per the records had not opted for the Compensation Scheme in terms of Rule 3 of the works contract (Composition Scheme for payment of Service Tax) Rules, 2007. - Matter remanded back for de-dono adjudication - Decided partly in favor of assessee.
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