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2009 (8) TMI 381 - AT - Service TaxConstruction services- Notification No. 1/2006-ST, dated 01.03.2006- Assesee was engaged in construction services in respect of commercial and industrial building and civil structure. The assessee avail the abatement of 67 percent under Notification No. 1/2006-ST, dated 01.03.2006, which denied by the department on the ground that in respect of the some of their contracts entered into with the buyer, they have availed the Cenvat Credit on duty paid on the raw material. In the light of the decision of SMP Constructions (P.) Ltd. v. CCE&C 2009 -TMI - 35010 - CESTAT, AHMEDABAD held that benefit of notification is applicable, thus allow the appeal.
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