2017 (9) TMI 417

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.... Present Ms. Neha Garg, DR for the respondent ORDER Per: Ashok K. Arya 1. M/s K.D.S. Construction and Interiors Pvt. Ltd. is in appeal against Order in Appeal No.125/2013 dated 07/10/2013 whereunder the benefit of Notification No. 15/2004 as amended by Notification No.01/2006 has been denied on the premise that the services provided by the appellant are in relation to completion and fi....

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....r TATA Tele Service Ltd. iii. The appellant also states that in respect of work undertaken for education society and construction for charitable institution, the impugned order allowed the benefit except for Sahara Welfare Foundation without assigning any reason. iv. The appellant states that service tax liability of Rs. 6,38,232/- along with equivalent penalty has been confirmed by the impu....

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.... Clause (25b) of Section 65 of the Finance Act, 1994. The appellant has vehemently argued that they have not provided exclusively only completion and finishing services as has been mentioned in the impugned order, and, therefore, they are entitled the benefit of Notification No.1/2006 in respect of admissibility of abatement. 5.1. Another plea of the appellant is that they are not liable to pay....