2015 (9) TMI 161

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....-in-original dated 02.03.2009 for the period June 2005 to March 2007 under construction services (renamed as commercial or industrial construction service w.e.f. 16/6/2005) defined in Section 65 (25b) of the Finance Act 1994. In respect of Service Tax Appeal No. 427/2009, demand of Rs. 3,18,17,104/- was confirmed for the period April, 2007 to March, 2008 along with interest and penalty (under Section 76 ibid.) under the same service. Under Service Tax appeal No. 3945/2012, service tax demand of Rs. 4,76,461/- for the period April, 2008 to Sept, 2008 was confirmed under construction service along with interest and penalties and a demand of Rs. 2,68,218/- was confirmed on account of denial of adjustment of service tax paid in excess on the gr....

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....nt of CESTAT in the case of BSNL 2014- TIOL- 1684- CESTAT -DEL 3. The ld. Departmental Representative on the other hand strongly argued that the service rendered by the appellant fell in the category of completion and finishing service as is also evident from the statement of its manager (finance) Praveen Kumar and also from the nature of work done by it, and therefore, it was not entitled to 67% abatement under notification No. 15/2004 or 1/2006. He, however, conceded that the appellant would be entitled to the benefit of notification No. 12/ 2003-S.T in respect of the material supplied in the course of rendering of impugned service provided it is able to satisfy the conditions of the said notification. 4. We have considered the cont....

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....f the decision of Delhi High Court in the case of GD Builders versus union of India 2013(32)STR673(Del). Also, CESTAT in the case of Raj furnitures2014-TIOL-2267-Del has held that the appellant cannot be disallowed to claim the benefit of notification No. 12/2003-ST and the same can be claimed by it even at this stage. However, the benefit of the said notification (no. 12/2003-ST) can be extended only if the appellant satisfies the conditions subject to which the benefit thereunder can be granted. CESTAT has also held in the case of Mehta Plastcorporation 2012-TIOL-616-Cestat-Del that to claim exemption under notification 12/2003-ST it is not necessary that invoices should separately indicate the value of the goods sold and the benefit of t....