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2010 (1) TMI 186 - AT - Service TaxCommercial or industrial construction services- The assessee was engaged in lying of pipeline for its customers. As per the arrangement with the customers, the pipe were being supplied by the service receivers to the assessee. In terms of Notification No. 15/2004-ST, dated 10.09.2004 as amended from 16.6.2005, the assessee was paying service tax on 33 percent of the gross amount charged from the service receiver. The department relying upon Explanation to said notification took view that since the assessee did not include the value of the pipes provided by the customers for arriving at the gross amount charged under the Notification No. 15/2004-ST, it was not entitled to the benefit of the said notification. Held that- the value of the pipes which was used for lying pipeline was not included, the assessee would not be eligible for abatement under Notification No. 15/04-ST as amended. Penalty- under section 76 and 78 for suppressing the value of taxable services. Held that– matter in the instant case was related to interpretation of law. thus no penalty u/s 78 and for the penalty u/s 76 the matter is to be remanded.
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