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2015 (11) TMI 1346 - CESTAT NEW DELHI

2015 (11) TMI 1346 - CESTAT NEW DELHI - TMI - Valuation - Construction Services (CS) / Commercial or Industrial Construction Service - Completion and Finishing Services - benefit of abatement under Notification No.15/2004-ST dated 10.09.2004 and Notification No.1/2006-ST, dated 01.03.2006 - Held that:- From the sample scrutiny of work-orders provided by the appellants, it is evident that they were providing various interior services such as wooden & metal partition, plastering, painting, civil w .....

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ices, and therefore, the abatement of 67% under Notification No.15/2004-ST or No.1/2006-ST is clearly inadmissible as completion and finishing services have been expressly excluded from the coverage of the said Notification.

To claim exemption under Notification No.12/2003-ST it is not necessary that invoices should separately indicate the value of the goods sold and the benefit of the said notification can be granted when there is transfer of possession of goods - Matter remanded bac .....

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rvice tax demand of ₹ 50,41,770/- and ₹ 2,47,36,745/- for the period September, 2004 to March, 2007 were confirmed under Construction Services (CS) / Commercial or Industrial Construction Service (CICS) under Section 65(25b) of Finance Act, 1994 along with interest and penalty on the ground that the appellants provided Completion and Finishing Services (CFS) and therefore were not eligible for the benefit of abatement under Notification No.15/2004-ST dated 10.09.2004 and Notification .....

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completion and finishing service in as much as they were engaged in the business of internal fit out services such as aluminium doors, structural glazing, curtain walls etc. It involves fixing of panels, fabrication, cutting, bending and fixing of composite panels, fixing of glass panels on outer and inner building walls, providing and fixing of ACP cladding of escalators and such other similar services. Thus it was more than mere completion and finishing service and therefore the abatement of 6 .....

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egory of completion and finishing services as was evident from the nature of work done and therefore the benefit of 67% abatement was not available to the appellants. He, however, conceded that the benefit of Notification No.12/2003ST could be considered in respect of the material supplied in the course of rendering the impugned service provided the appellants were able to satisfy the conditions of the said Notification. 4. We have considered the contentions of both sides. Completion and Finishi .....

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provided by the appellants, it is evident that they were providing various interior services such as wooden & metal partition, plastering, painting, civil work, joinery items, floor & wall tiling and other similar services in respect of buildings or civil structures 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 quote .....

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