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2018 (1) TMI 771 - AT - Service TaxConstruction project of Delhi Haat in INA and Pitampura - commercial nature of the construction undertaken by the respondent - whether classified under Commercial or Industrial Construction Service or otherwise? - Held that: - the constructions undertaken by the appellant are in pursuance of composite works contracts and were not liable to be taxed prior to 01.06.2007. The SCN was issued on 27.05.2011. On that date, both the tax entries, namely, Commercial or Industrial Construction Service and Works Contract Service, were available in the Finance Act, 1994. The SCN did mention this in the first para itself. However, the proposal for tax demand was specifically made under Commercial or Industrial Construction Service under Section 65 (105) (zzq) of the Finance Act, 1994. In such situation, it cannot be a case of simple mentioning of wrong provisions of law. Since the impugned order dealt with the tax liability for the whole period only under the Commercial or Commercial or Industrial Construction Service, the same is not sustainable - appeal dismissed - decided against Revenue.
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