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2017 (5) TMI 397 - AT - Service TaxConstruction services - demand - Held that: - as per the N/N. 16/2005 dt. 07/06/2015, as amended by N/N. 26/2007 dated 22.05.2007 and N/N. 34/2012 dated 20.06.2012 exemption was provided in relation to construction services in relation to port and other ports, w.e.f. 16/06/2015. Hence the activity relating to the port, no service tax is leviable. Maintenance repair service - classification of services - Held that: - Since there appears to be doubt in the classification per se of the service provided, we set aside the demand on this score and remand the matter to the lower authority for denovo adjudication - matter on remand. Site formation, excavation, clearance - benefit of N/N. 17/2005-ST dated 07.06.2005 - Held that: - he said service is indeed exemption as per the exemption Notification No.17/2005-ST dt. 07/06/2005. In that notification, exemption was granted for site formation and clearance, excavation and earthmoving and demolition and such other similar activities. Thus, we set aside the impugned order in this regard and allow the claim of the appellant. Works contract - abatement - N/N. 01/2006-ST dated 01.03.2006 - Held that: - It appears that the appellant has made the plea for the first time and not done so earlier before the lower authorities. When it is so, we set aside the impugned order on this issue and remand the matter to the lower authority to decide the issue de novo. Matter also remanded to fix the demand under “management, Maintenance or Repair service”, Commercial or Industrial Construction services. Appeal allowed - decided partly in favor of appellant and part matter on remand.
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