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TMI Blog2013 (12) TMI 1427X X X X Extracts X X X X X X X X Extracts X X X X ..... nt. 2. Learned Adjudicating authority framed issue in Para 5 of adjudication order to resolve the matter in controversy. According to him abatement of 67% of the value of contract was not admissible as deduction to determine the tax element. That authority examined three contracts which were attributable to such an issue as has been recorded in para 9 of the adjudication order. Also he examined i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated into the work, abatement was permissible. In para 10 of his order, he concluded that an amount of Rs. 23,978/- relates to finishing and completion of work. But for other works abatement was permissible. 4. Learned D.R. for Revenue says that the entire work was not subjected to abatement being finishing and completion and there should be a different classification of the taxable service provi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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