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2018 (6) TMI 438 - CESTAT CHENNAIValuation - abatement - Commercial and Industrial Construction Service - laying of pipes for BSNL - Department was of the view that the total taxable value when considered after giving the threshold limit, the appellant would be liable to pay service tax - N/N. 6/2005-ST dt. 1.3.2005 - Held that:- The Department ought to have considered the abatement before determining whether the taxable value falls within the threshold limit or not - demand cannot sustain - appeal allowed - decided in favor of appellant.
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