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2017 (12) TMI 90 - AT - Service TaxAbatement - classification of services - case of Revenue is that the construction services would come under ‘completion and finishing services’ which is only sub-category of Commercial or Industrial Construction Service - Held that: - the issue whether works contract service is subject to levy of service tax prior to 1.6.2007 has been settled by the judgment of the Apex Court in the case of Larsen & Toubro Ltd. [2015 (8) TMI 749 - SUPREME COURT]. The appellant having accepted the liability after 1.6.2007 and for re-quantification of demand for this period, the matter is required to be remanded, which we hereby do. Penalty - Held that: - the issue of classification of this service was a matter of dispute and therefore the penalties imposed are unwarranted and requires to be set aside. Appeal allowed in part and matter on remand for purpose of re-quantification.
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