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2017 (5) TMI 762 - AT - Service TaxLevy of service tax - construction of Dilli Haat under Commercial or Industrial Construction - demand dropped on the ground that the activity was not covered under CIC since the building constructed is not intended primarily for Commerce and Industry - Revenue on the other hand has pleaded that the building constructed is being let out in the form of various stalls for brand promotion and hence, the constructing activity is to be covered under CIC and liable to payment of Service Tax - Held that: - there can be no levy of service tax for the period upto 31.05.2007 if the contracts executed are in the nature of composite works contract as claimed by the respondent. However, this fact will need verification by going through the Original contracts. For this purpose, we considered necessary to remand the matter to the Original adjudicating authority. Appeal allowed by way of remand.
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