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TMI Blog2018 (6) TMI 9X X X X Extracts X X X X X X X X Extracts X X X X ..... by the appellant and the finding cannot be found fault with and the same cannot be said to be an apparent mistake in the order - the issue of classification being a question of law, can be entertained by this Tribunal. Therefore, our order on the issue of classification being under works contract service does not bear any error therein. Extended period of Limitation - Held that:- In the ST-3 return in the column of exempted service, the value of works contract service was declared. In this scenario, it cannot be said that the appellant has suppressed the fact - the demand for the extended period beyond normal period will not sustain. ROM Application allowed in part. - APPLICATION No. ST/ROM/93344/2017 APPEAL No. ST/87425/2013 - M/8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same was recorded by this Tribunal and in the finding at para 4, it was stated that in ST-3 return the appellant had not declared the transaction of works contract service for the period May 2007 to March 2011. He submits that in the appeal at page 86, it can be seen from the ST-3 return that the appellant had declared the value of exempted service. Therefore, there is apparent error in the Tribunal s order which needs to be corrected. 3. Shri M. Suresh, learned Deputy Commissioner (AR) appearing on behalf of Revenue, submits that as regards the classification of service, the show cause notice has correctly proposed the classification under works contract. Though the adjudicating authority in the order held the classification under erect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssed on the basis of the submissions made by the appellant and the finding cannot be found fault with and the same cannot be said to be an apparent mistake in the order. We also find that the issue of classification being a question of law, can be entertained by this Tribunal. Therefore, our order on the issue of classification being under works contract service does not bear any error therein. Therefore, we do not incline to disturb the finding related to classification of the service. 4.1 As regards limitation, we agree that this Tribunal has recorded and given finding that the value of works contract was not declared in the ST-3 return. However, on pointing out by the appellant, we find that in the ST-3 return in the column of exempte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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