2022 (1) TMI 450

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....l Construction Services availing benefit of Notification No. 01/2006 dated 01.03.2006. Notification No. 01/2006 provided abatement of 33% on the gross amount charged for the purpose of discharge the service tax. However, the said exemption was not available to the activity which qualified as finishing and completion work. The Show Cause Notice sought to deny the benefit of service tax exemption Notification No 01/2006 on the ground that the services provided by the appellant qualified as finishing and completion work. 2. Learned counsel for the appellant pointed out that the activities undertaken by them were inclusive of supply of material and therefore qualified as Works Contract. He pointed out that for the period prior to 01.06.2007 no....

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....Industrial Construction Service. We have taken up a few contracts which show that they were engaged in the activity of painting/ coating of various structures to prevent corrosion. They have also engaged themselves in Concrete Work. They have claimed that these service falls under the category of Works contract service. There are few contracts which involved construction of concrete work as well. The appellant have submitted a long list of contracts. 4.1 We find that CBEC in letter DOF No. 334/1/2008- TRU dated 29.02.2008 has clarified as follows: - ''4.4 Supply of tangible goods for use : 4.4.1 Transfer of the right to use any goods is leviable to sales tax / VAT as deemed sale of goods [Article 366(29A)(d) of the Constitution of Indi....