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TMI Blog2019 (2) TMI 1176X X X X Extracts X X X X X X X X Extracts X X X X ..... tion activity and was registered with the Service Tax Department for providing the services of Commercial or Industrial Construction as well as of Construction of Residential Complex Service defined under Section 65 (25b) as well as Section 65 (91a) of the Finance Act, 1994, read with Sections 65 (zzq) and 65 (105) (zzzh) thereof. The appellant was filing ST-3 returns periodically for the taxable services rendered under the above categories. The dispute covers the period 2006-07 to 2010-11. The Departmental Officers, during the course of audit of the appellant records, noticed that the appellant was discharging the Service Tax liability under the categories registered, after availing the benefit of exemption under Notification No.1/06-ST da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich was the service tax demanded, for the services provided to educational institutions. The balance amount of service tax amounting to Rs. 60,45,479/- was ordered to be paid. This order is under challenge in the present appeal. 4. The appellant is represented by Shri A.K.Prasad, ld. Advocate and Revenue is represented by Shri. R.K. Maji, ld. D.R. 5. The arguments advanced on behalf of the appellant are summarized below:- The ld. Advocate submitted that the activity undertaken by the appellant was in the form of construction services, which involved both the supply of goods and providing the service. As such, services rightly classifiable under the works contract service under section 65 (105) (zzzza) of the Act, w.e.f. 01.06.2007. He s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vive for the period beyond the normal time limit. 7. In respect of the demand, covered within the normal time limit, he submitted that the appellant will be entitled to the benefit of the Works Contract Composition Scheme. He submitted that the adjudicating authority has declined to extent the benefit of the Composition Scheme by taking the view that the appellant did not file the option to claim the benefit as per the Rule 3 of the Composition Rules. He further argued that the stand of the Department that the appellant's services were to be classified under WCS, came to be known to the appellant only with the issue of show cause notice and hence in reply to show cause notice they have claimed the benefit of the Composition Scheme. In any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ew of the decision of the Hon'ble Apex Court in the case of L & T (Supra), the demand of service tax for the period prior to 01.06.2007 is liable to be set aside. 10.1. Next we examine the claim of the appellant that the demand beyond the normal period of limitation under section 73 of the Finance Act is liable to be set aside on the ground of time bar. It is on record that the appellant was already registered with the Department for providing various services. They have also been filing ST-3 returns periodically in which they have declared the value of services provided and the fact that they were paying the Service tax under the category of commercial or industrial construction services, after availing the benefit of the Notification No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of the said works contract. 11. Admittedly, the appellant has not exercised such an option until filing the reply to the show cause notice. But the question to be decided is whether non-fulfilment of the conditions of Rule 3 will render the appellant ineligible for the benefit of the Composition Scheme. The appellant has cited several decisions to support his stand that they will still be eligible for the benefit particularly in view of the decisions of the Tribunal in the case of ABL Infrastructure Pvt. Ltd. vs. CCE, Nasik reported in 2015 (38) STR 1185 (Tri. Mum.) as well as Bridge and Roof Co. (India) Ltd. vs. CCE, Jaipur reported in 2012 (27) STR 406 (Tri.-Del.). The thrust of the above decisions is to the effect that the non-exerci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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