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2018 (4) TMI 1039 - AT - Service TaxValuation - Construction of Commercial Building services - abatement under N/N. 15/2004-ST - Held that: - The appellants claimed that they have rendered a composite service with supply of materials as well as the provision of service during the material time and the tax liability will arise only w.e.f. 01.06.2007, in view of the decision of the Apex Court in the case of Larson & Toubro Ltd. [2015 (8) TMI 749 - SUPREME COURT] - This aspect requires re-examination by the original authority. Consideration to be taxed - Held that: - The claim of the appellant is that they have been filing ST-3 returns and the same can be verified with supporting evidences - matter remanded for reconsideration. Appeal allowed by way of remand.
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