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Commissioner of Central Excise And Service Tax, Raipur Versus Arora Construction

2015 (11) TMI 1040 - CESTAT NEW DELHI

Benefit of 67% abatement under Notification No. 15/2004-ST, 1/2006-ST - Benefit of Section 80 - commercial or industrial construction service - respondent had not furnished any document to indicate that cost of construction material was included in the amount charged or same were supplied free of cost by service recipient - Held that:- Gross amount received by the appellant would have included the cost of material used in connection with construction of commercial shops for Municipal Corporation .....

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ioner (Appeals) based on which the benefit of Section 80 ibid was extended by Commissioner (Appeals). In the given circumstances inter alia involving relatively small amount of service tax extension of benefit of Section 80 ibid by Commissioner (Appeals) can scarcely be said to be arbitrary or unreasonable. - Decided against Revenue. - Appeal No. ST/3957/2012-CU(DB) with CO/55659/2013 - Dated:- 17-9-2015 - G Raghuram, President And R. K. Singh, Member (T) For the Appellant : Ms Suchitra Sharma, .....

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nstruction service and construction of complex service inter alia denying the benefit of 67% abatement under Notification No. 15/2004-ST / 1/2006-ST and penalty was also imposed. 2. Revenue has contended that the respondent had not furnished any document to indicate that cost of construction material was included in the amount charged or same were supplied free of cost by service recipient and therefore the benefit of 67% abatement should not have been granted. It also contested the extension of .....

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it was indeed under a bona fide belief that the work done for local Govt. body (Municipal Corporation) was not covered under commercial or industrial construction service and therefore was not liable to service tax and therefore the benefit of Section 80 is available. 5. We have considered the contentions of both sides. We find that the issue of availability of 67% abatement even when the cost of material supplied free of cost by service recipient is not included in the assessable value is no l .....

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t of material used in connection with construction of commercial shops for Municipal Corporation, Bilaspur. As regards extending the benefit of Section 80 of the Finance Act for setting aside the penalties we find that after allowing the 67% abatement the impugned demand would reduce to about one third of the amount confirmed by the primary adjudicating authority. Further while considering the eligibility of the appellant for the benefit of Section 80 the Commissioner (Appeals) has noted as unde .....

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constructions for benefit of poor and weaker section of the society are for the welfare of specific categories of people as welfare scheme. (iii) They were under bonafide belief that being government contract work and the shops were allotted to the unemployed people and it was a state sponsored scheme. Hence, they are not liable to pay the service tax. (iv) Thus appellant not only has shown bonafide belief, but also explained the causes which constitute "reasonable cause" for not disch .....

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