2014 (12) TMI 825

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..... r), flooring and tiles terracing. Revenues’ contention that inasmuch as flooring, tiles terracing etc. relate to the finishing and completion activities stand specifically covered under the said activity, it has to be held that the appellant was providing only finishing services in which he will not be entitled to the benefit of abatement in terms of the Notification. However we find that it is no .....

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..... spondent was registered with the Service Tax Department for providing the taxable construction service . They were discharging the service tax liability, after availing the benefit of abatement in terms of Notification No. 15/2004-S.T., dated 10-9-2004 and 1/2006-S.T., dated 1-3-2006. 3. The respondent was issued a show cause notice dated 27-6-2007 raising demand of duty of ₹ 2,45,145/- .....

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..... inth Leveling (ii) Slab Casting (iii) Plaster work (inner outer) (iv) Flooring (v) Tiles Terracing He accordingly observed that the said agreement reveals the scope of work carried out by the assessee was in relation to the construction of complex and not to completion or finishing activity of built up complex. He accordingly held in favour of the assessee. Hence the pr .....

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