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TMI Blog2013 (6) TMI 646X X X X Extracts X X X X X X X X Extracts X X X X ..... onstruction Services'. The appellant undertakes interior contract work such as paneling, tiling, painting, etc. The appellant discharges service tax on the above activity after availing an abatement of 67% on the gross value of the taxable value of the service rendered, under Notification NO. 1/2006-ST dated 01/03/2006. The department was of the view that the appellant is not eligible for the said abatement for the reason that the activity undertaken by the appellant relates to completion and finishing services in respect of buildings or civil structure and the same has been excluded from the scope of the said Notification. Accordingly, a service tax demand was issued to the appellant vide notice dated 27/01/2010 demanding service tax of Rs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 012 (25) STR 30 (Tri. Del.)- wherein a similar issue was considered and it was held that activity such as dismantling work, flooring work, wood work, painting and finishing work, etc. undertaken on existing building would be classifiable under 'repair, alteration or renovation or restoration' under clause (d) of Section 65(25b) and accordingly would be eligible for the benefit of Notification NO. 1/2006-ST. 4. The learned Commissioner (AR) appearing for the Revenue, on the other hand, strongly contends that completion and finishing services does not refer to whether they are in respect of a new building or old building and, therefore, such services undertaken would come under clause (c) of Section 65(25b) and accordingly they will not be e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bridges, tunnels and dams;" 5.1 From the perusal of the above definition it can be seen that completion and finishing services necessarily relate to an incomplete or unfinished building or civil structure and necessarily it has to be in relation to new building or a civil structure. A building which has already been completed and put to use does not need any completion or finishing services. Therefore, the activities of repair, alteration, renovation or restoration undertaken by the appellant prima facie comes under clause (d) and not under clause (c ) and, therefore, the appellant is prima facie eligible for the benefit of Notification No.1/2006-ST. 5.2 This Tribunal, in the case of Agrim Associates Pvt. Ltd (ci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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