TMI Blog2014 (7) TMI 284X X X X Extracts X X X X X X X X Extracts X X X X ..... e eligibility for benefit of the Notification No. 1/2006-S.T. which provides 67% abatement in respect of erection, commissioning or installation service has not been considered by the adjudicating authority is correct - Therefore, matter remanded back - Decided in favour of assessee. - ST/3333 & 3334/2012-DB - Final Order No. 20317-20318 / 2014 - Dated:- 10-3-2014 - B S V Murthy And S K Mohanty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which provides abatement of 67% during the period 1.4.2008 to 31.3.2009. The appellant has paid service tax under the composition scheme and the department has taken a view that the appellants service cannot be classified as Works Contract Service and therefore, they are not eligible for composition scheme and the benefit of Notification No. 1/2006 has also been challenged. 3. Learned counsel s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... R submits that the appellant himself submitted that the report provided by the original authority was basically a reiteration of the points which were already adjudicated and there was nothing new and all the points contained in the report have already been concluded and hence, the question of personal hearing does not arise. 5. Learned counsels another submission on behalf of the appellant is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... could have been allowed. 7. We have carefully considered the submissions made above and gone through the records. We find that the important submission of the appellant on the eligibility for benefit of the Notification No. 1/2006-S.T. which provides 67% abatement in respect of erection, commissioning or installation service has not been considered by the adjudicating authority is correct. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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