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2016 (7) TMI 89 - CESTAT NEW DELHI

2016 (7) TMI 89 - CESTAT NEW DELHI - TMI - Construction services - Levy of service tax on works contract prior ot 1.6.2007 - inclusion of value of free supplies - eligibility of Composition Scheme - abatement of 67% - Held that:- construction of hospitals for charitable organization (e.g. B.L. Kapoor Hospital) is covered within the scope of the scope of commercial construction and hence liable to S.T. under C.I.C.S.. - Matter remanded back for de novo adjudication as the demand/interest/pena .....

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lty. 2. Ld. Advocate for the appellant states at the very outset that various issues involved in this case have since attained clarity vide judicial pronouncements of the higher quasi-judicial/judicial fora and therefore, the case should be remitted to the primary adjudicating authority for de nov adjudication. He pleaded that (i) works contract have been held to be not liable to service tax prior to 1.6.2007 by the Supreme Court in the case of L & T - 2015 (39) STR 913 (SC); (ii) the abatem .....

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for Composition Scheme as has been held by the Supreme Court in the case of Nagarjuna Construction Co. Ltd. vs. GOI 2012 (028) STR 0561 (SC); and (iv) the issue of service tax liability with regard to supply of RMC is to be examined in the light of the CESTAT judgment in the case of GMK Concrete Mixing Pvt. Ltd. vs. C.S.T., Delhi - 2012 (35) STR 357 (Tri-Del.). 3. Ld. A.R. for Revenue has no objection to remitting the case for de novo adjudication as requested by the ld. Advocate for the appell .....

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