TMI Blog2011 (3) TMI 160X X X X Extracts X X X X X X X X Extracts X X X X ..... ory of Commercial and Industrial Construction services - Held that: - The classification being embedded to statute there is no confusion to understand classification according to the Rules laid down. Falling of a particular activity under appropriate clause needs thorough examination in respect of each work order. - matter remitted back after full waiver from pre deposit. - 575 of 2010 - ST/140 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ect of building or civil construction or part thereof and wrongly availed benefit of Notification No. 15/2004-ST dated 10.9.2004 as amended (not in force from 10.9.2004 to 28.2.2006) and Notification No. 1/2006-ST dated 1.3.2006, paying service tax on 33% of the value of the contract, availing exemption on 67% of the value thereof. Revenue s contention is that the completion and finishing service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to that. There cannot be denial of abatement benefit when the materials were involved in executing the work and wherever required benefit of Notification NO. 12/2003-ST dated 28.6.2003 is to be given. He relied on the decision of the Hon ble High Court of Karnataka in the case of Turbotech 2010 (18) STR 545 (Kar.). Learned Counsel also stated that the goods which have been used in the work has su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respect of each such contract and appropriate class of service in respect of each taxabale service is to be determined. Evidence available to determine the quantum of abatement, if any permissible cannot be ignored. The classification being embedded to statute there is no confusion to understand classification according to the Rules laid down. Falling of a particular activity under appropriate cla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as well as taking into consideration the judicial pronouncement and also decisions of the Tribunal in the case of Instrumentation Ltd. vs. CCE, Jaipur (in service tax appeal No. ST/79/2007) and Alstom Projects Ltd. vs. CCE, Delhi (in service tax appeal No. 87/2008), both decided on 14.3.2011 and dispose the matter expeditiously granting fair opportunity of hearing. 8. It is open to the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X
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