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TMI Blog2015 (11) TMI 1346X X X X Extracts X X X X X X X X Extracts X X X X ..... orders were inclusive of cost of material. In the light of the type of activities which are covered under the scope of completion and finishing services as per the definition quoted above, there hardly remains any doubt that the services rendered by the appellants were more appropriately covered under the scope of completion and finishing services, and therefore, the abatement of 67% under Notification No.15/2004-ST or No.1/2006-ST is clearly inadmissible as completion and finishing services have been expressly excluded from the coverage of the said Notification. To claim exemption under Notification No.12/2003-ST it is not necessary that invoices should separately indicate the value of the goods sold and the benefit of the said notifica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7% abatement under Notification No.15/2004 ST and Notification No.1/2006ST. (ii) The service rendered was not merely completion and finishing service in as much as they were engaged in the business of internal fit out services such as aluminium doors, structural glazing, curtain walls etc. It involves fixing of panels, fabrication, cutting, bending and fixing of composite panels, fixing of glass panels on outer and inner building walls, providing and fixing of ACP cladding of escalators and such other similar services. Thus it was more than mere completion and finishing service and therefore the abatement of 67% was available. (iii) As per CESTAT judgements in the cases of Delux Colour Lab Pvt. Ltd. Vs. CCE, Jaipur [2009(13) STR 605 (Tri.- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l partition, plastering, painting, civil work, joinery items, floor wall tiling and other similar services in respect of buildings or civil structures or part thereof. The item rates in the work-orders were inclusive of cost of material. In the light of the type of activities which are covered under the scope of completion and finishing services as per the definition quoted above, there hardly remains any doubt that the services rendered by the appellants were more appropriately covered under the scope of completion and finishing services, and therefore, the abatement of 67% under Notification No.15/2004-ST or No.1/2006-ST is clearly inadmissible as completion and finishing services have been expressly excluded from the coverage of the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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