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TMI Blog2019 (2) TMI 314X X X X Extracts X X X X X X X X Extracts X X X X ..... and scope of completion and finishing service mentioning the activities which are to be considered as completion and finishing work under the scope of commercial or Industrial construction and construction of complex service as defined under Sec.65(25b) and (30a) of the Finance Act,1994, respectively. The Appellant are eligible to the benefit of the N/N. 01/2006 ST Dt.01.3.2006 - appeal allowed - decided in favor of appellant. - Appeal No. ST/85236/2015 - A/88093/2018 - Dated:- 10-12-2018 - Dr. D.M. Misra, Member (Judicial) And Mr. C.J. Mathew, Member (Technical) Shri Anil Balani, Advocate for Appellant Shri M. Suresh, Dy. Commr. (A.R) for respondent ORDER Per : Dr. D.M. Misra This is an appeal fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onstruction service , and construction of complex service , and denied the benefit of the said Notification No. 01/2006-ST dt. 1.3.2006 on the ground that the services rendered by the appellants are in the nature of completion and finishing services being excluded from the scope of the said notification. Referring to the meaning of completion and finishing services in relation to commercial and industrial construction services provided at Section 65 (25b) and construction of complex service defined at Section 65(30a) of the Finance Act1994. The Ld. Advocate has submitted that reading the meaning of completion and finishing services explained under the aforesaid definition, it is clear that the same relates to glazing, plastering, painting, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and parcel of the building construction work, without which occupancy of the building will not be allowed. The notification reads as follows : Effective rate of Service tax for specified services - Percentage of abatements In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as the Finance Act), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable service of the description specified in column (3) of the Table below and specified in the relevant sub-clauses of clause (105) of section 65 of the Finance Act, specified in the corresponding entry in column (2) of the said Table, from so mu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is inclusive of charges for catering services. Explanation.- The expression hotel means a place that provides boarding and lodging facilities to public on commercial basis. 60 2. (n) (a) Services provided in relation to a tour, by a tour operator, - (1) where the tour operator provides a package tour; (2) where the services provided are other than in relation to a package tour. The bill issued for this purpose indicates that it is inclusive of charges for such a tour. The bill issued indicates that the amount charged in the bill is the gross amount charged for such a tour. Explanation.- The Expression package tour means ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion agency. Explanation. The gross amount charged from the customer shall include the value of the plant, machinery, equipment, parts and any other material sold by the commissioning and installation agency, during the course of providing erection, commissioning or installation service. 33 6.. (zzp) Transport of goods by road in a goods carriage. - 25 7. (zzq) Commercial or industrial construction service. This exemption shall not apply in such cases where the taxable services provided are only completion and finishing services in relation to building or civil structu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rials supplied or provided or used for providing the taxable service by the service provider. 33 Provided that this notification shall not apply in cases where, - (i) the CENVAT credit of duty on inputs or capital goods or the CENVAT credit of service tax on input services, used for providing such taxable service, has been taken under the provisions of the CENVAT Credit Rules, 2004; or (ii) the service provider has availed the benefit under the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2003-Service Tax, dated the 20th June, 2003 [G.S.R. 503 (E), dated the 20th June, 2003]. Explanation. - For the purposes of this notification, the expression ..... X X X X Extracts X X X X X X X X Extracts X X X X
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