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2013 (9) TMI 949 - CESTAT CHENNAIValuation - abatement - Department viewed that the services provided by them was in the nature of "finishing services" falling under one of the clauses of section 65 (25b) defining "commercial or industrial construction" - abatement under Notification No.15/2004-ST as amended by Notf No.1/2006-ST was not available for finishing services and therefore service tax should have been paid on the entire value of the consideration received instead of on 15% of it – Held that:- The focus has been more or less on legal issues rather than on facts - the whole of the materials used in executing impugned contracts may not be consumables and there may be materials like plywood which are sold and thereafter work like portioning was done. - there is scope for claiming abatement towards value of materials. However, the appellant has not been forthcoming in producing records showing actual value of such goods and the nature of goods by which a proper estimate of the taxable value can be arrived at. - stay granted partly.
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