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2023 (11) TMI 1168 - AT - Service TaxClassification of services - composite works contract or not - whether the collaboration agreement is for rendering commercial or industrial construction service or commercial or industrial construction service - HELD THAT:- It is not in dispute that the impugned order has given abatement to the appellant so as segregate the goods portion of the contract with the service portion. The activity performed by the appellant would, therefore, classify as works contract. The finding recorded by the Additional Director to the contrary cannot be sustained. Such being the position, no service tax could have been demanded from the appellant prior to 01.06.2007 and for the period post 01.06.2007 the demand of service tax cannot be sustained for the simple reason that the show cause notice alleged that the appellant had rendered commercial or industrial construction service and the Adjudicating Authority has also confirmed the demand under this head. Such being the position, it is not possible to sustain the order dated 30.11.2016 passed by the Additional Director - impugned order set aside - appeal allowed.
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