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2017 (10) TMI 1188 - AT - Service TaxLevy of service tax - construction of drive way at the petrol pump constructed by them - Held that: - construction of drive way in the petrol pump is not taxable in view of the C.B.E.C. clarification dated 27/07/2005, wherein clarified that the benefit of drive way in commercial complex is to be allowed if the activity is recognized separately in the contract - the appellant is not liable to pay service tax for the construction of drive way. Quantification of service tax - there has been error in calculation of the tax and the figures supplied by IOCL - Held that: - for the limited purpose of calculation of the gross amount taxable and the tax payable, the matter remanded to the adjudicating authority who shall hear the appellant and after perusing the evidence led before him and obtaining any information required as fit, will pass the reasoned order in accordance with law. Appeal allowed in part and part matter on remand.
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