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2023 (7) TMI 1180 - AT - Service TaxBenefit of abatement under N/N. 01/2006 - Commercial and Industrial Construction Service - Composite service or not - denial on the ground that the Agreement entered into between the appellant and their clients was for renovation and remodelling and was limited to the completion or finishing of the work - applicability of decision in the case of COMMISSIONER, CENTRAL EXCISE & CUSTOMS VERSUS M/S LARSEN & TOUBRO LTD. AND OTHERS [2015 (8) TMI 749 - SUPREME COURT] - HELD THAT:- The case of the appellants is squarely covered by the said judgment of the Hon’ble Apex Court as it is not in dispute that the service rendered by the appellant is under a composite contract and it is also not denied that material was not the part of service. The Tribunal in M/S. RAJ FURNITURES VERSUS COMMISSIONER OF CENTRAL EXCISE & ST, DELHI [2018 (5) TMI 1359 - CESTAT CHANDIGARH] has already held that the appellants are not required to pay service tax on the services rendered by them either before or after 01.06.2007. Though, this decision has been rendered in respect of another branch of the appellant, facts of the case being identical, the ratio of the same requires to be followed. Thus, the appellants have rendered service under a composite contract and as such are not liable to pay service tax for the period before 01.06.2007; the demand for the subsequent period i.e. after 01.06.2007 cannot also be sustained having been raised under a wrong Head - there is no merit in the contention of the Department and the appellant’s contention has considerable force. Appeal allowed.
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