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2019 (2) TMI 1404 - AT - Service TaxValuation - Abatement claim - composition scheme/ Rule 2A of Service Tax Composition Rule - rection, commissioning or installation services - consultation services/ commercial or industrial service - consulting engineering service - Held that:- The service provided by the appellant pertain to ‘work contract services’ which is leviable for service tax only after 1/06/2007, and therefore, the demand prior to 01/01/2006 to 31/05/2007 is liable to be dropped - Similarly the demand in respect of pure trading of trading goods is also not sustainable as the same falls outside the ambit of Finance Act. Also the demand in respect of airport is also not sustainable being the outside the definition of ‘work contract services’. Residential complex of the Government employee - Held that:- The demand is not tenable as the amount for personal use and outside the work contract. It is also found that the demand created on the value of material is liable to be dropped as under the composite contract only the service tax portion is to be taxed excluding the material portion in terms of the Rule 2 A of composition scheme and Notification No. 12/2003-ST dated 20/06/2003. All these issues are required to be worked out once again. The Ld. Adjudicating Authority is directed to consider the submissions made by the appellant following the departmental circular and judicial precedent on the issue at hand and pass appropriate order after affording the opportunity of personal hearing - appeal allowed by way of remand.
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