2015 (1) TMI 225

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Full Text of the Document

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....l, Superintendent (AR), for the Respondent. ORDER The applicants are providing 'Commercial and Industrial Construction Service', after availing the benefit of Notification No. 1/2006. The issue involved in these appeals is that they have not raised separate Service Tax component in the invoices issued to the customers. Therefore, the value has to be treated as cum-tax value and the assessable va....