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2017 (9) TMI 1001 - AT - Service TaxClassification of services - commercial or industrial construction service or works contract service - Held that: - the construction service provided by the appellant is with material and they have also paid the VAT tax on works contract service. They have taken the registration under Works Contract on 1.7.2008 which has been accepted by the department. In these facts, the demand raised under commercial or industrial construction service is wrong. The adjudicating authority also extended the benefit of abatement N/N. 15/ 04-Service Tax, 19/05-ST dated 7.8.2005 and 1/2006-ST. This clearly shows that the service in question is of works contract service, which was not taxable upto 1.6.2007 - demand for the period upto 1.6.2007 set aside. As regards the period after 1.6.2007, since the demand was raised under ‘commercial or industrial construction service, whereas admittedly the service is correctly classifiable under works contract service, the demand raised under wrong head of service cannot sustain. Appeal allowed - decided in favor of appellant.
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