2018 (12) TMI 434

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.... (AR) ORDER Per: Ramesh Nair The brief facts of the case are that the appellant has provided services of construction of residential complex. They have claimed the abatement notification no. 15/2004-ST and 01/2006-ST whereby they have claimed the abatement of 67% on the gross value. The department's contention is that since the activity of the appellant is in the nature of completion and ....

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....the Revenue reiterates the findings of the impugned order. He submits that the appellant is admittedly carrying out finishing and completion services such as plastering, wall covering on the RCC work already done. Therefore, it is clearly a work of completion and finishing which is excluded from the exemption notification 01/2006 as per the condition provided therein. 4. We have carefully consi....