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2018 (9) TMI 1446 - CESTAT ALLAHABADCompletion & Finishing Services in relation to residential complex - applicability of abatement in terms of Notification No.01/2006-ST dated 01/03/2006 - appellant was also providing services falling under the category of “Construction of Residential Complex”. Held that:- As per condition of the Notification appearing against Sr. No.07 the exemption was not available in such cases where taxable services provided are only ‘Completion & Finishing Services’ in relation to residential complex - the use of expression only makes it clear that abatement is not available in those cases where ‘Completion & Finishing Services’ are being provided and no other services are being provided. In the instant case the appellant is not providing ‘Completion & Finishing Services’, only but such services are being provided by him in continuation of their main services which of Construction of Residential Complex - the said debarring condition appearing in the Notification, which denies the abatement in respect of ‘Completion & Finishing Services’ would not apply in a case where such ‘Completion & Finishing Services are in continuation of the main construction services. Appeal allowed - decided in favor of appellant.
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