In the instant case, Ahluwalia Contracts (India) Ltd. (the Appellant) provided ‘Commercial or Industrial Construction service’ and ‘Construction of Complex service’ and availed the benefit of Notification No.1/2006-ST dated March 1, 2006 (the Abatement Notification) claiming abatement of 67%. Further, while availing of the Composition Scheme to pay Service tax under the Works
