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2022 (8) TMI 497 - AT - Service TaxClassification of services - construction of various infrastructural related projects like Rehabilitation, National Games, Village projects, Sports Complex Construction, Construction of Car Parking etc. pursuant to Works Contract - Commercial or Industrial Construction Services or Works Contract Services? - period from 2006-07 to 2010-11 - HELD THAT:- It is noted that the contract is inclusive of supply of goods. The Ld. Commissioner while taking note of the fact that the construction services rendered by the Appellant is inclusive of supply of goods, has extended the benefit of abatement to exclude the value of goods so as to arrive at the assessable value for raising demand of service tax. The issue has already been examined in detail by the Tribunal in the case of M/S. URC CONSTRUCTION (P) LTD. VERSUS COMMISSIONER OF CENTRAL, SALEM [2017 (1) TMI 1363 - CESTAT CHENNAI] where it was held that Insofar as demand for subsequent period till 30th September 2008 is concerned, even as the services rendered by assessee are taxable for the period from 1st June 2007 to 30th September 2008 the narrow confines of the SCN do not permit confirmation of demand of tax on any service other than commercial or industrial construction service'. The instant demand of service tax under the category of “Commercial or Industrial Construction” cannot be sustained - Appeal allowed - decided in favor of appellant.
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