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2015 (9) TMI 161 - AT - Service TaxCommercial or industrial construction service - abatement of 67% under notification 15/2004 ST/notification No. 1/2006-ST - Held that:- benefit of the said notification (no. 12/2003-ST) can be extended only if the appellant satisfies the conditions subject to which the benefit thereunder can be granted. CESTAT has held in the case of Mehta Plastcorporation [2014 (9) TMI 178 - CESTAT NEW DELHI] that to claim exemption under notification 12/2003-ST it is not necessary that invoices should separately indicate the value of the goods sold and the benefit of the said notification can be granted when there is transfer of possession of goods. Both sides have agreed that this case may be remanded to the original adjudicating authority with a direction that the appellant should be given an opportunity to claim the benefit of notification No. 12/2003-ST. - matter remanded back - Decision in the case of BSNL (2014 (10) TMI 419 - CESTAT NEW DELHI) followed - Decided in favour of assessee.
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