2019 (4) TMI 1960

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....re that the appellant was engaged in providing 'Commercial or Industrial Construction Service' and 'Works Contract Service'. During the course of audit, it was found that the appellant was engaged in providing 'Completion and Finishing Service' which was the part of 'Commercial or industrial Construction Services'. The appellant discharged their service tax liability after availing the benefit of abatement provided under Notification No. 1/2006-ST dated 01.03.2006 during the period of 2005-2006 to 2009-2010. As the abatement under Notification No. 1/2006-ST dated 01.03.2006 was not available for 'Commercial or Industrial Construction Service' and therefore, the show cause notice was issued to the appellant on 08.10.2000 to demand servic....

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....65 (25b): "Commercial or Industrial Construction" means - (a) construction of a new building or a civil structure or a part thereof; or (b) construction of pipeline or conduit; or (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; or (d) repair, alteration, renovation or restoration of, or similar services in relation to, building or civil structure, pipeline or conduit, which is - (i) used, or to be used, primari....

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....the said taxable service, subject to the relevant conditions specified in the corresponding entry in column (4) of the Table aforesaid : S. No. Sub-clause of clause (105) of Section 65   Description of taxable service   Conditions   Percentage   5   (zzq)   Commercial or industrial construction service.   This exemption shall not apply in such cases where the taxable services provided are only completion and finishing services in relation to building or civil structure, referred to in sub-clause (c) of clause (25b) of section 65 of the Finance Act. Explanation. - The gross amount charged shall include the value of goods and materials supplied or provide....