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2013 (6) TMI 646 - AT - Service TaxCommercial or Industrial Construction Services - abatement of 67% - Held that:- it can be seen that completion and finishing services necessarily relate to an incomplete or unfinished building or civil structure and necessarily it has to be in relation to new building or a civil structure. A building which has already been completed and put to use does not need any completion or finishing services. Therefore, the activities of repair, alteration, renovation or restoration undertaken by the appellant prima facie comes under clause (d) and not under clause (c ) and, therefore, the appellant is prima facie eligible for the benefit of Notification No.1/2006-ST. Tribunal inn the case of Agrim Associates Pvt. Ltd (2011 (4) TMI 845 - CESTAT, NEW DELHI) also held a similar view. - prima facie case is in favor of assessee - stay granted.
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