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CESTAT : Quashes adjudication-order denying abatement for supplied material; Holds composite works non-taxable pre-June 2007

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  • CESTAT quashes adjudication order denying abatement in value under Notification No. 12/2003-ST for want of evidence of sale of goods as part of construction activities; Notes that assessee executed various types of contracts whereby the nature of work included supply of wooden partition, plastering, miscellaneous civil work, floor and wall tiling and other similar services;
  • Considering the fact that activities of assessee were composite in nature and constitute “works contract services”, CESTAT holds that tax liability cannot be confirmed prior to June 1, 2007;
  • Relying on SC judgment in Larsen & Toubro Ltd, CESTAT observes that it is only introduction of Section 65(105)(zzzza) of Finance Act that tax liability, if any, will arise on such contract;
  • Accordingly, sets aside Adjudicating Authority’s findings that services rendered by assessee were more in nature of finishing services and could not be considered as ‘civil construction services’ : Delhi CESTAT
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