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TMI Blog2011 (4) TMI 845X X X X Extracts X X X X X X X X Extracts X X X X ..... iod and discharged service tax liability only on 33% of the contract value after availing abatement of 67%. 2. One of the representative contract was the contract dated 10.7.06 with Asian Hotels Ltd. As per this contract they were required to do dismantling work, civil work like construction of walls, POP work, flooring work, wood work, painting and finishing works and supply of manpower. 3. The Revenue contests that they were engaged in providing only finishing services and hence they were not eligible for the benefit of the said notifications. It is also alleged that in some of the contracts, the Applicants had received free of cost (FOC) materials from the service receivers and the value of such FOC materials was not included in the gr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the exemption will not be available to completion and finishing services. He contests that the Applicant was providing only completion and finishing service. He also argues that this exemption was available only if the value of all the materials supplied free of cost by the receiver of the service was included in the gross receipts before applying the 67% abatement from the gross value. 8. The Ld. DR further contests that for claiming exemption under notification 12/2003-ST they should have indicated the value of the material sold in the concerned invoices. Since this was not done they are not eligible for the exemption and the demand has been rightly confirmed. 9. We have considered arguments on both sides. 10. The condition specified ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces in relation to, building or civil structure, pipeline or conduit which is - (i) used, or to be used, primarily for; or (ii) occupied, or to be occupied, primarily with; or (iii) engaged, or to be engaged, primarily in, commerce or industry, or work intended for commerce or industry, but does not include such services provided in respect of roads, airports, railways, transport terminals, bridges, tunnels and dams." 12. There can be a dispute whether activity undertaken by the Applicants is the one at clause (c) or that at clause (d) above. Further notification 1/2006- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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