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TMI Blog2018 (9) TMI 1446X X X X Extracts X X X X X X X X Extracts X X X X ..... uction of Residential Complex”. Held that:- As per condition of the Notification appearing against Sr. No.07 the exemption was not available in such cases where taxable services provided are only ‘Completion & Finishing Services’ in relation to residential complex - the use of expression only makes it clear that abatement is not available in those cases where ‘Completion & Finishing Services’ a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .) for Appellant Shri Pawan Kumar Singh (Supdt.) AR for Respondent ORDER Per: Archana Wadhwa After hearing both the sides, we find that the appellant was providing services falling under the category of Construction of Residential Complex and were discharging their service tax liability, after availing the abatement in terms of Notification No.01/2006-ST dated 01/03/2006. At ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of penalties under Section 76, 77 and 78 of the Finance Act, 1994. 2. We have examined the Notification in question and the condition attached thereto. As per condition of the Notification appearing against Sr. No.07 the exemption was not available in such cases where taxable services provided are only Completion Finishing Services in relation to residential complex. As such it is seen th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... letion Finishing Services . As such it is clear that the said debarring condition appearing in the Notification, which denies the abatement in respect of Completion Finishing Services would not apply in a case where such Completion Finishing Services are in continuation of the main construction services. As such, we find no merits in the Revenue s stand. Accordingly the impugned order is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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