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TMI Blog2017 (12) TMI 450X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the proceedings - No grievance or violation of principles natural justice would arise in the of the present case. Erection Commissioning and Installation Service - abatement - Held that: - The Hon’ble Supreme Court in the case of Larsen and Tubro Ltd. [2015 (8) TMI 749 - SUPREME COURT] held that the composite contracts involving supply materials along with provisions of service are liable to Service Tax only w.e.f. 1/06/2007. The law laid down by the Hon’ble Supreme Court has to be applied to various contracts which are now in dispute, wherever relevant. The appellants claimed that most of their contracts are relating to roads. However, we note that the contracts may be either relating to electrification of roads or other incident ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8377; 1,49,90,073/- was made in the notice. The notice alleged that the appellants are liable to tax under two main tax entries namely Management Maintenance or Repair Service and Erection Commissioning and Installation Service. 2. The case was adjudicated by the Original Authority resulting in the impugned order. He confirmed a total tax liability of ₹ 86,27,170/-. He also imposed penalties under various sections of Finance Act, 1994. 3. The Ld. Consultant appearing for the appellant submitted on the following lines. a. The show cause notice was not specific regarding the tax liability except mentioning two classifications for tax entry and proposing demand on the basis of receipt shown in the balance sheets for these years ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ite Works Contract prior to decision of Supreme Court of India, the appellants could not be charged with suppression etc for invoking extended period. Even for the demand presently made has gone beyond even beyond five years i.e. covering period 01/04/2005 to 30/09/2005. In any case this period can never be covered by any demand. f. It is also pleaded that the exemption available in terms of Sections 97-98 of Finance Act, 2012 should be made available to them for MMR service, Erection Commission Service which are in relation to roads. 4. The Ld. AR submitted that the appellant never cooperated with the department at the time of enquiry to ascertain the tax liability of the appellant. This has been categorically recorded more than o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... these contracts were not made available to the revenue in spite of repeated requests. Now, the appellant is taking a plea that the show cause notice is vague and without any specific quantification for each taxable service. We note that the appellants did submit all the contract s details before the adjudicating authority which were examined when the order is passed. Before us the Ld. Consultant is taking a plea that legally such vague show cause notice cannot be subject of any proceedings which can be sustained. We are not in the agreement with proposition that the appellants can be allowed to take advantage of their own action of non-cooperation with the revenue. In any case they have participated in proceedings before the Original Author ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the contracts will not come under MMR service for tax liability. There argument is that the contracts with reference to immovable property like non- commercial buildings, roads shall not be liable to tax due to exemption given retrospectively by the Finance Act, 2012. It is pleaded that this aspect has not been examined categorically, contract wise, by the Original Authority. 10. We note that the appellants did execute contracts for management maintenance and repair of both movable as well as immovable assets. Admittedly no exemption has been provided in respect of MMR service for movable property. However, abatment of value of goods supplied while providing service is available in terms of 12/2003 ST. The contracts which are eligibl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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