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TMI Blog2018 (11) TMI 1224X X X X Extracts X X X X X X X X Extracts X X X X ..... lant falls within the works contract service and liable to the benefit of Works Contract Act subsequent to 01.06.2007 in view of the decision of the Hon’ble Supreme Court in case of Commr. Of Central Excise & Customs, Kerala vs. Larsen & Toubro Ltd. [2015 (8) TMI 749 - SUPREME COURT]. Extended period of Limitation - Held that:- It is on record that for the previous period department had been issuing the show cause notice which was subject matter of appeal before this Tribunal - the appeal is rightly covered under the Works Contract Service as they have provided services alongwith supply of materials, even though in a small proportion - the department is precluded from invoking the extended period for raising of the demand - entire demand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... construction of Ore Handling Plant (OHP) and Coal Handing Plant (CHP) at Bhilai Steel Plant as sub-contractor of M/s. Heavy Engineering Corporation (HEC), Ranchi under Composition Scheme treating them as Works Contracts Services. As per the Revenue, on scrutiny by the Department, it was found that they had not supplied any materials in those projects. Accordingly, they were not entitled to get the benefit of composition scheme as value of goods would not been included in the taxable value as required to be done under the provisions of Rule 3(1) of the Works Contract (Composition Scheme for payment of Service Tax) Rules, 2007. It was also alleged that the appellant has misclassified their service to avail the benefit in respect of concession ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the two contracts was restricted merely to the materials required for civil and structural job and not the vital plant and machinery. The entire differential duty demand has been confirmed on this basis. It was further submitted by the Ld. Senior Advocate that the issue is concluded in favour of the appellant by this Tribunal Order No.FO/76440- 76441/2018 dated 17.07.2018 in their own case pertaining to earlier period wherein the Hon ble Tribunal has been pleased to hold that the services rendered under the similar contracts are classifiable as works contract service under the Act. The fact in the said decision and the contracts is almost identical and therefore decision of this Hon ble Tribunal is fully applicable. Ld. Senior Advocat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rd is also contrary to the decision of the Apex Court in the case of Union of India vs. Mahindra Mahindra Ltd.[1995(76) ELT 481(SC)]. In addition to the above it is the contention of the ld. Senior Advocate that the demand is also barred by limitation as the show cause notice having been issued on 11.04.2016 beyond the prescribed time limit of 18 months contained in Section 73(1) of the Act during the relevant period when the show cause notice was issued on the ground that the relevant information was available with the department and the factum of payment of service tax discharged was within the knowledge of the department. In addition to above in view of the prevailing confusion regarding work contract service the interpretation of stat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cause notice which was subject matter of appeal before this Tribunal. Under the circumstances considering the decision of Uniworth Textiles Ltd., Ramdev Blocks and Sundaram Finance Ltd. (Supra) the department is precluded from invoking the extended period for raising of the demand. Therefore, we are satisfied that the appeal is rightly covered under the Works Contract Service as they have provided services alongwith supply of materials, even though in a small proportion. In addition to above the entire demand is time barred also. 7. We accordingly set aside the impugned order on both counts and allow the appeal with consequential benefit. (Operative portion of the order have already been pronounced in the open court.) - - TaxTMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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