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2018 (8) TMI 1006 - CESTAT BANGALOREClassification of services - respondents are engaged in construction of doors, windows, partitions, etc., of commercial buildings and residential complexes or units as per the contracts - completion and finishing services in relation to ‘Commercial or Industrial Construction Service’ and ‘Construction of Residential Complex Service’ or otherwise? - Held that:- CBEC vide letter F.No.B1/6/2005-TRU dated 27.7.2005 has clarified that post construction, completion and finishing services are specifically included in the definition of ‘Commercial or Industrial Construction Service’ as the activity undertaken by respondents appears to be before the completion of the complex or buildings. For a final appreciation of the facts of the case and to classify the services rendered by the respondents under appropriate heading and to see the eligibility of abatement claimed by the respondents, it will be fair that the case should go back to the original adjudicating authority who will examine the claim of the respondent afresh in the light of the contracts, agreements, etc., the respondents had with their clients - appeal allowed by way of remand.
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