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2019 (12) TMI 476 - HC - Service TaxCompletion and finishing services - Service tax not paid - re-classification of services - Whether the Tribunal can allow the party to retreat from their earlier stand of paying Service tax under a certain category after claiming the benefit of abatement? - approbation and reprobation on the same issue allowed or not - HELD THAT:- The subject matter in this appeal as also the substantial questions of law, already stand adjudicated by this Court in COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, PANCHKULA VERSUS M/S SATISH KUMAR CONTRACTOR LTD., PANCHKULA [2019 (4) TMI 1008 - PUNJAB AND HARYANA HIGH COURT] wherein this Court while relying on the decision of Hon’ble Supreme Court in Lassen & Tourbo Ltd.’s case [2015 (8) TMI 749 - SUPREME COURT] set aside the service tax demand upto 30.05.2007 and confirmed the same only from 01.06.2007, holding that respondent was providing the services of construction with material and the amount and the material supplied cannot be vivisected. Therefore, the respondent was not liable to pay service tax prior to 1.6.2007 in view of the decision of the Apex Court in COMMISSIONER, CENTRAL EXCISE & CUSTOMS VERSUS M/S LARSEN & TOUBRO LTD. AND OTHERS [2015 (8) TMI 749 - SUPREME COURT]. The subject matter of this appeal is squarely covered by the ratio of judgment reproduced above and therefore, no illegality or perversity could be pointed out in the order passed by the Tribunal which may warrant interference by this Court. Appeal dismissed - decided against Revenue.
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