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2016 (12) TMI 1334 - CESTAT NEW DELHIBenefit of abatement in terms of Notification No. 15/2004-ST dated 10.9.2004 and subsequent Notification No. 1/2006-ST dated 1.3.2006 - commercial and industrial construction activities - denial on the ground that the service provider has supplied the cement, steel and RMC, free of cost - Held that: - the issue now stands decided by the Larger Bench of the Tribunal in the case of M/s Bhayana Builders (P) Ltd. Vs. CST [2013 (9) TMI 294 - CESTAT NEW DELHI (LB)], where it was held that such works contract is taxable only with effect from 1.6.2007 - Inasmuch as the period in the present case is prior to 1.6.2007, no differential demand can be raised against them - matter remanded for fresh consideration - appeal allowed by way of remand.
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