TMI Blog2009 (7) TMI 1078X X X X Extracts X X X X X X X X Extracts X X X X ..... Pahwa submits that nature of contract being renovation of old building, huge amount of goods were involved in such work for which the appellant is required to get deduction of 80% of the value of work towards materials and 20% of the value of work shall be liable to service tax as service charge. For the demand of Rs. 7.8 crores (Rupees Seven Crores Eighty Lakhs Only) there is no basis. Appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ishing nor completion can only be known when detailed examination is conducted. 5. We have gone through work order. A cursory look to scope of work order does not rule out involvement of goods in the contract. The appellant s plea that under VAT law 80% of value of work shall be attributable to goods shall be examined in the course of hearing of appeal. Considering various aspects and appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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