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2019 (2) TMI 1032 - AT - Service TaxConstruction services - commercial and industrial construction services - composite contract involving both labour and material - non-payment of service tax - N/N. 01/2006 dated 01.03.2006 - Held that:- The appellant had executed a composite work contract during the financial year 2006-2007 which was inclusive of both material and labour cost and therefore, prima facie the appellant was entitled for abatement as per the provisions of notification No. 01/2006 dated 01.03.2006. It also appears that after the provision of abatement, the required amount of service tax has already been discharged by the appellant much before the issuance of show cause notice. The matter remanded for denovo adjudication to the original adjudicating authority to verify the claims of the appellant and if same are found in order, necessary abatement as per their entitlement under N/N. 01/2006 dated 01.03.2006 should be allowed to them - appeal allowed by way of remand.
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