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2017 (3) TMI 468 - AT - Service TaxVCES - works contract service - Section 106 (1) of FA, 2013 - rejection on the ground that no declaration shall be made on the same issue for any subsequent period where a notice or an order of determination has been issued on the said issue - Held that: - The service carried out during the material period was also works contract service only, the only difference being that for the earlier period, value of taxable service was received directly from the individual flat buyers. However, in the instant case, since they had to suspend the project midway and sought the help of their partner, the cost already incurred by them was reimbursed to them by the latter. However, this reimbursement is only for the value of taxable service already rendered for works contract service, albeit for incomplete part of the project - the V.C.E.S application will necessarily be hit by second proviso to Section 106 (1) ibid since it seeks to make a declaration on the same issue for which a notice or order of determination had been issued against them for earlier period - appeal dismissed - decided against appellant.
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