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TMI Blog2018 (12) TMI 20X X X X Extracts X X X X X X X X Extracts X X X X ..... of work also included material i.e. wiring and other material etc.; which were to be provided by the appellant - The scope of work order when considered in its letter and spirit would entitle the appellant for necessary abatement of 66% from the taxable value of service and hence may not be under the service tax net. An error apparent on the face of the record has crept in this case and, there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant, as mentioned above. The appellant have pleaded that this Tribunal has failed to take into account the work order dated October 13, 2008, wherein the Annexure I mentions the scope of the work as follows : S. No. Description Unit Rate (Rs.) Amount 1 Providing and fixing of El ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... here is no reference of any material component. Since, there is no documentary evidence available in the case records to show that for execution of the assigned job, the appellant had also used the material, we are of the view that the benefit of abatement provided under notification dated 10/09/204 readwith notification dated 01/03/2006 should not be available to the appellant . 3. Accordingly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d material i.e. wiring and other material etc.; which were to be provided by the appellant. The above fact was not noted in the previous order. We are of the view that had the above scope of work order when considered in its letter and spirit would entitle the appellant for necessary abatement of 66% from the taxable value of service and hence may not be under the service tax net. 5. Considerin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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