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2015 (1) TMI 225 - CESTAT CHENNAIWaiver of pre deposit - Commercial and Industrial Construction Service - Benefit of Notification No. 1/2006 - separate Service Tax component in the invoices issued to the customers not raised - Held that:- Service Tax is payable only on the abated value of 33% of the billed amount. So splitting 33% of the billed amount to value and tax appears to be proper rather than splitting the entire value of the project including value of materials into consideration for service and tax and then giving abatement. Further, assessees who pay tax first applies abatement, arrive at 33% of value and calculate Service Tax on it. The method adopted by appellant will result in a bill consistent with this approach. Therefore, we grant waiver of pre-deposit of dues for admission of appeals and stay its collection during the pendency of the appeals - Stay granted.
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