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2020 (3) TMI 756 - AT - Service TaxReversal of CENVAT Credit - exempt services - Rule 6 (3) of CCR, 2004 - bifurcation of works contract service into two district services - HELD THAT:- In the present case, there is only one transaction of Works Contract Service which is taxable service of which certain portion has been exempted. There are no distinct transactions for two services involved. In such a situation, Rule 6 doesn't become applicable, it is only one distinct service. It is not even the case of the department that the appellant was providing two different services when it is one service where exemption has been provided to certain value would not mean that the appellant was providing exempted service which otherwise is taxable. As Rule 6 (3) was not applicable, the demand made under Rule 6(3) cannot be sustained. Appeal allowed - decided in favor of appellant.
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