TMI Blog2015 (9) TMI 161X X X X Extracts X X X X X X X X Extracts X X X X ..... ession of goods. Both sides have agreed that this case may be remanded to the original adjudicating authority with a direction that the appellant should be given an opportunity to claim the benefit of notification No. 12/2003-ST. - matter remanded back - Decision in the case of BSNL (2014 (10) TMI 419 - CESTAT NEW DELHI) followed - Decided in favour of assessee. - Appeal Nos. ST/426,427/2009 and ST/3945/2012-CU[DB] - Final Order No. 52137-52139/2015 - Dated:- 12-6-2015 - Ashok Jindal, Member (J) And R. K. Singh, Member (T),JJ. For the Appellant : Shri S K Pahwa, Adv. For the Respondent : Shri Amreesh Jain, DR ORDER Per: R K Singh: This order is in respect of Service Tax Appeals Nos. 426-427/2009 and 3945/2012. In r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng services inasmuch as the service rendered by it involved work of execution of design and plans in respect of the complete and finished buildings which were either bought or taken on lease and required undertaking woodwork, panelling, partition, provisioning of fixed and loose furniture and storage, provisioning of blinds and plastering of walls, relaying of floors etc etc. It contended that the services were beyond mere competition and finishing services and therefore, it was entitled to 67% abatement under the aforesaid notifications. Alternatively, the appellant stated that it was entitled to the benefit of notification No. 12/2003-ST in respect of the material sold/supplied in the course of rendering of impugned service. As regards, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stering, painting, civil work, joinery items, floor wall tiling and other similar services in respect of building or civil structure or part thereof. The item rates in the work-orders were inclusive of cost of material. In the light of the type of activities which are covered under the scope of completion and finishing services as per the definition quoted above, there hardly remains any doubt that the services rendered by the appellant are more appropriately covered under the scope of completion and finishing services, and therefore, the abatement of 67% under notification No. 15/2004 or 1/2006 is clearly inadmissible as completion finishing services have been expressly excluded from the coverage of the said notification. However, the Ld ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bmissions made in the case. As is evident from the several judgments cited above, it has been consistently held that substantial benefit cannot be denied in such case merely because some aspects of the procedure had not been followed. Indeed, such adjustment has been permitted by the CESTAT in BSNL s own case cited in the earlier para. In the present case there has been no malafide on the part of the appellant as is evident from the fact that the adjudicating authority refrained from imposing any penalty observing that the appellant acted in a bonafide manner and malafide cannot be attributed to them. In the light of the foregoing, the demand of ₹ 2,68,218/- is not sustainable. 6. In the light of the foregoing, we set aside the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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