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2018 (9) TMI 86

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..... ion lines, street lightning system etc. Held that:- It is fact on record that the appellant has provided the services in question along with material. Therefore, the classification of the services is Works Contract as per the decision of Hon’ble Apex Court in the case of Larsen & Toubro [2015 (8) TMI 749 - SUPREME COURT] wherein the Hon’ble Apex Court held that any service provided along with material falls under the category of Works Contract, therefore, prior to 01.07.2012, the service tax liability is not sustainable against the appellant under the category of ‘Erection, Commissioning and Installation Services’. For the period post 01.07.2012, in terms of exemption Notification No. 25/2012-ST dated 20.06.2012, the services provided to go .....

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..... e not paid the service tax with intent to evade payment of service tax. In fact, the appellant was providing services to the organisations which are not engaged in any commerce, industry or any other business or profession - extended period of limitation not invocable. Appeal allowed - decided in favor of appellant.
Hon'ble Mr. Ashok Jindal, Member ( Judicial ) And Hon'ble Mr. Anil G. Shakkarwar, Member ( Technical ) Shri Surjit Bhadu, Advocate for the Appellant Shri Tarun Kumar, A.R. for the Respondent ORDER Per : Ashok Jindal The appellant is in appeal against demanding service tax of ₹ 5,87,98,625/- along with interest and imposing various penalties on the appellant. 2. The facts of the case are that the appellant was enga .....

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..... an Nigam, Shri Guru Granth Sahib World University, M/s. H.P. Singh & Others, M/s. Greater Mohali Area Development Authority, M/s. Punjab Small Scale Industries & Export Corporation Limited etc. The details of various contracts have been enumerated as under:- On the basis of further investigation, it was held that appellant is liable to pay service tax on their activities. Consequently, the show cause notice was issued to demand service tax on the figures shown in the balance sheet and Form 26AS provided by the appellant for the period 2010 to 2014-15. The matter was adjudicated and demands were confirmed on the basis of the figures obtained from the balance sheet and Form 26AS along with interest and various penalties were also imposed. Ag .....

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..... under 'Erection, Commissioning and Installation Services'. Therefore, for the period prior to 01.07.2012 demand of service tax is not sustainable against the appellant in the light of decision in the case of Larsen & Toubro Limited vs. State of Karnataka - 2014 (303) ELT 3 (SC). He further submitted that all the 11 contracts are not taxable in terms of CBEC Circular No. 123/05/2010-TRU dated 24.05.2010. For the period post 01.07.2012, it is the submission of the ld. Counsel that the appellant has provided the services to M/s. Uttar Haryana Bijli Vitran Nigam, Shri Guru Granth Sahib World University, M/s. Greater Mohali Area Development Authority, M/s. Punjab Small Scale Industries & Export Corporation Limited etc. are the government author .....

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..... provided by them. Furthermore, in the case of private or government organisation, the appellant has provided service and they are liable to pay service tax. 5. Heard the parties and considered the submissions. On careful consideration of the submissions made by both sides, we find that in this case, demand is sought to be confirmed under the category of 'Erection, Commissioning and Installation Services'. It is fact on record that the appellant has provided the services in question along with material. Therefore, the classification of the services is Works Contract as per the decision of Hon'ble Apex Court in the case of Larsen & Toubro (supra) wherein the Hon'ble Apex Court held that any service provided along with material falls under th .....

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..... ong with goods. In that circumstance, in the light of the decision of Hon'ble Apex Court in the case of Larsen & Toubro (supra), merit classification of the said services under Works Contract, therefore, demand of service tax is not sustainable under 'Erection, Commissioning and Installation Services'. 6. With regard to limitation, we find that there is no specific allegation against the appellant that they have not paid the service tax with intent to evade payment of service tax. In fact, the appellant was providing services to the organisations which are not engaged in any commerce, industry or any other business or profession. Therefore, we hold that extended period of limitation is not invokable. 7. In view of the above analysis, we h .....

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