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2016 (5) TMI 1076 - AT - Service TaxValuation of taxable services where the benefit of abatement claimed - inclusion of value of the free supplies provided by the service recipient in the assessable value of the taxable service - claim of abatement of 67% in terms of Notification No. 18/2005-ST/ 1/2006-ST - cenvat credit on capital goods availed - benefit of Composition Scheme under works contract service on-going from prior to 01.06.2007. - Held that:- switch over to Composition Scheme w.e.f. 01.06.2007 is not permitted in respect of projects on going from before 01.06.2007 - In the light of the analysis above, we set aside the impugned demand to the extent it arises as a consequence of denial of benefit of abatement of 67%. However the demand on account of the appellant not being eligible for the composition scheme (under WCS) in respect of projects which were ongoing from prior to 01.06.2007 is sustainable - Matter remanded back for quantification of tax liability - Decided partly in favor of assessee.
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