TMI Blog2016 (4) TMI 1171X X X X Extracts X X X X X X X X Extracts X X X X ..... w declared by the highest court of the country has to be interpreted in such a manner as if the same was the law, even prior to declaration of the same by Hon’ble Supreme Court. As such, we find favour with the appellant’s stand that whatever duty stands paid by them was also wrongly paid as there was no tax liability on their part in view of the recent decision of the Hon’ble Supreme Court - appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Inasmuch as the appellants were discharging their service tax liability only in respect of 33% of the value after availing the benefit of abatement to the extent of 67%, the present proceedings against them resulting in confirmation of demand to the tune of ₹ 3.86 crores approximately along with confirmation of interest and imposition of penalties. 2. Learned Advocate appearing for the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant to claim no tax liability in terms of the judgment of the Hon ble Supreme Court. 4. We find no favour with the above contention of the learned DR. A reading of the impugned order clearly shows services were being provided by the appellant in terms of the works contract orders. No doubt, the dispute relates to the valuation of the said services but the declaration of law by the Hon b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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