2017 (12) TMI 447

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....Shri Sanjay Jain, AR for the respondent. ORDER Per B. Ravichandran The appeal is against order dated 15.10.2007 of Commissioner of Central Excise, Raipur. The appellants are engaged in construction activities. The dispute in the present case relates to their tax liability under "Commercial or Industrial Construction Service" with reference to the contract executed for NTPC. Based on inquiry co....

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....xable value with reference to contract and the second one is regarding penalty imposed under Section 76 and 78 of the Finance Act, 1994. 3. Ld. Counsel submitted that against the appellant, another proceedings confirming service tax liability on similar set of activities for the same client reached the Tribunal. The Tribunal in 2015 (37) STR 1022 (Tribunal-Delhi) held that the appellants are elig....

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....The tax liability of the appellant is not being contested. However, their eligibility for abatement under notification no.1/2006-ST is claimed. We note that in similar set of facts in the appellant's own case, the Tribunal vide order cited above allowed such abatement. Hence, we find that the appellant are eligible for payment of service tax after adjusting the said abatement. Accordingly, the tax....