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2018 (9) TMI 1669 - AT - Service TaxValuation - Erection, Commissioning and Installation service - allegation is that the appellant has paid the service tax only on the civil construction part of the contract and that has artificially bifurcated the turnkey project into three separate contracts - Held that:- It is very much clear from the facts that the appellants had entered into different contracts with separate agencies - the issue decided in appellant own case [2018 (2) TMI 148 - CESTAT CHENNAI], where it was held that the appellant will be entitled to the benefit of abatement under Sl.No. 7 of the Notification ibid - the said allegation or the demand on this count cannot sustain and requires to be set aside. Composition Scheme - procedural lapse - allegation is that the appellant cannot opt to pay service tax under the composition scheme for the reason that they have failed to file intimation prior to payment of service tax under the composition scheme for works contract service - Held that:- In Vaishno Associates [2018 (3) TMI 417 - CESTAT NEW DELHI], the Tribunal has considered the said issue and held that it is only a procedural one and that the substantial benefit cannot be denied for procedural lapse - demand do not sustain. Appeal allowed - decided in favor of appellant.
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