2009 (7) TMI 447

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....ellant. Shri S. K. Panda, Jt. CDR, for the Respondent. [Order per: D.N. Panda, Member (J)]. - Shri S.K. Pahwa, learned Advocate has principal grievance that the appellant had not at all carried out any completion and finishing activity to forgo the abatement granted by law in respect of the materials used in works contracts executed by the appellant. The services carried out by the appellant....

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....never materials are involved in the civil constructions, Circular No. 1/2006, dated 1-3-2006 (sic) (Notification No. 1 /2006-S.T.) grants exemption to the extent of 67% in respect of the material to compute the value of taxable service involved in those works. This appellant has legitimate claim for the abatement granted by law. 3. Learned Joint CDR submits that the works executed by the appell....

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....g Authority, his reasoned and speaking order does not call for dispensing with pre-deposit. The activities carried out by the Appellant have been found by the authorities as not calling for enjoying abatement. The authority was of the view that services provided was dominant than materials used in the entire activity. He has also analysied in para 36 of the order as to scope of work done. He has f....

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.... to make compliance on 28th September, 2009. Subject to such compliance, realization of the balance demand shall be stayed. 7. Although we have made certain observation during hearing of stay application, these are summary observations and we have not expressed any opinion on merits of the case since the matter is pending for test under law in the course of regular hearing. 8. Aforesaid orde....