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TMI Blog2018 (8) TMI 1006X X X X Extracts X X X X X X X X Extracts X X X X ..... vity undertaken by respondents appears to be before the completion of the complex or buildings. For a final appreciation of the facts of the case and to classify the services rendered by the respondents under appropriate heading and to see the eligibility of abatement claimed by the respondents, it will be fair that the case should go back to the original adjudicating authority who will examine the claim of the respondent afresh in the light of the contracts, agreements, etc., the respondents had with their clients - appeal allowed by way of remand. - ST/454/2008-DB - Final Order No. 20874/2018 - Dated:- 11-6-2018 - MR. S.S GARG, JUDICIAL MEMBER And MR. P. ANJANI KUMAR, TECHNICAL MEMBER Mr. Pakshirajan, AR For the Appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 76, 77 and 78. The learned Commissioner (A), Cochin vide Order-in-Appeal No.100/2008 dated 11.6.2008 allowed the appeal of the respondents. 3. The respondent submitted that the services provided post construction are only covered under completion and finishing service. In their case, they are fixing doors/windows/partitions at the time of construction of walls itself; the services provided by them are integral part of the construction activity and cannot be vivisected. Their services fall under the category of Commercial or Industrial Construction Service and Construction of Residential Complex Service and hence, they are eligible for the abatement provided in the Notification cited supra. The very meaning of the word Completion ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... construction completion and finishing services are specifically included in the definition of commercial or industrial construction services. 5.2 The respondent further drawing reference to para 15 of the Order-in-Original stated that completion and finishing works in relation to construction service have been defined to include wood and metal joinery and carpentry, structural glazing works. The term joinery has been clearly defined in the Explanatory notes to HSN under Chapter 44.18 according to which joinery applies more particularly to builder s fittings such as doors, windows, shutters, stairs, doors or window frames. Similarly, metal joinery would also refer to the above builder s fittings. 6. Heard both sides and perused th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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