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TMI Blog2019 (2) TMI 1032X X X X Extracts X X X X X X X X Extracts X X X X ..... otice. The matter remanded for denovo adjudication to the original adjudicating authority to verify the claims of the appellant and if same are found in order, necessary abatement as per their entitlement under N/N. 01/2006 dated 01.03.2006 should be allowed to them - appeal allowed by way of remand. - Service Tax Appeal No. 50215 of 2016 - ST/A/53537/2018-CU[DB] - Dated:- 13-11-2018 - Mr. Justice Dilip Gupta, Member (Judicial) And Mr. C L Mahar, Member (Technical) Shri M Mahipal, Advocate for the Appellants Shri G R Singh, AR for the Respondent ORDER Per: C L Mahar: The facts of the case are that the appellant is engaged in providing commercial and industrial construction services, for which they are reg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ount of Service tax amounting to ₹ 1,53,104/- vide challan dated 01.12.2007 and, therefore, as the service tax liability was discharged by him correctly much before the issuance of the show cause notice, there is no short levy of the service tax in the matter. It has also been submitted that since the agreement for construction activity entered by the appellant is inclusive of material and labour, he is entitled for abatement at the rate of 67% as provided under Notification No. 01/2006 dated 01.03.2006. The learned Counsel appearing on behalf of the appellant has also taken us through the record of the appeal wherein we have been shown the scope of work ordered by M/s. Rajasthan State Warehousing Corporation to the appellant under ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent. He has reiterated the findings. 4. We find that the appellant had executed a composite work contract during the financial year 2006-2007 which was inclusive of both material and labour cost and therefore, prima facie the appellant was entitled for abatement as per the provisions of notification No. 01/2006 dated 01.03.2006. It also appears that after the provision of abatement, the required amount of service tax has already been discharged by the appellant much before the issuance of show cause notice. In view of the above, we pass the following order:- (i) We remand the matter for denovo adjudication to the original adjudicating authority to verify the above claims of the appellant and if same are found in order, necessary abate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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