TMI Blog2014 (1) TMI 1254X X X X Extracts X X X X X X X X Extracts X X X X ..... novation and alteration of the existing building such as banks and call centres. There is no evidence on record that the applicants have undertaken any activity of completion or finishing as provided under clause (c) of the scope of commercial construction service. The activity undertaken by the applicants comes under clause (d) of commercial construction service. Therefore, prima facie, the appli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emises/commercial premises. The applicants claimed the benefit of Notification No.1/2006-ST dated 1.3.2006. The adjudicating authority denied the benefit of the Notification and also added the value of furniture supplied by the applicants towards the taxable value of commercial and industrial construction value service. 3. The contention of the applicants is that as per the Notification No.1/200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... venue relied upon the findings of the lower adjudicating authority and submitted that the applicants have undertaken the completion and finishing services. Hence the benefit of the Notification is not available. 5. We find that the demand is for the period 16.6.2005 to 31.3.2008. During the relevant period the scope of industrial construction as provided under Finance Bill 2005 was under:- ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
