2015 (11) TMI 1346

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r, 2004 to March, 2007 were confirmed under Construction Services (CS) / Commercial or Industrial Construction Service (CICS) under Section 65(25b) of Finance Act, 1994 along with interest and penalty on the ground that the appellants provided Completion and Finishing Services (CFS) and therefore were not eligible for the benefit of abatement under Notification No.15/2004-ST dated 10.09.2004 and Notification No.1/2006-ST, dated 01.03.2006. The primary adjudicating authority also denied the benefit of Notification No.12/2003-ST, dated 20.06.2003 on the ground that the appellant did not show value of the material separately in its invoices. 2. The appellants have contended that (i) they provided service which involved supply of goods and the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....service provided the appellants were able to satisfy the conditions of the said Notification. 4. We have considered the contentions of both sides. Completion and Finishing Services are specifically included within the scope of CICS as is evident from Section 65 (25b) (c) ibid which reads as under:-  "(c) completion and finishing services such as glazing, plastering, painting, floor and wall tiling, wall covering and wall papering, wood and metal joinery and carpentry, fencing and railing, construction of swimming pools, acoustic applications or fittings and other similar services, in relation to building or civil structure;" From the sample scrutiny of work-orders provided by the appellants, it is evident that they were providing v....