9911796707
TMI Blog2023 (7) TMI 305X X X X Extracts X X X X X X X X Extracts X X X X ..... nkey projects. 2. The facts of the case are that the appellant has entered into various contracts with corporate entities. These contracts involved supply of goods as well as services by the appellant. During the impugned period, the appellant was classifying their activity under Commercial or Industrial Construction Services, Construction of Complex Services or Erection, Commissioning or Installation Services and discharging their service tax accordingly. For execution of the said contracts, the appellant received advances from the service recipient for execution of the work. The revenue is of the view that the appellant were liable to pay service tax at the time of receipt of the advances for execution of their work. Therefore, a s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... does not arise. Therefore, he prayed that the impugned order is liable to be set aside. 5. On the other hand, the Ld. Authorized Representative for the department supported the impugned order. 6. Heard the parties, considered the submissions. 7. We find that in this case facts are not in dispute that appellant is engaged in an activity of supply of goods as well as services. Therefore, the merit classification of the activity undertaken by the appellant is works contract services and the appellant has obtained advances for execution of the activity of works contract services and the revenue has not classified the activity undertaken by the appellant under works contract services and no demand is made for works contract services. 8. In t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed period beyond one year was not available to the department as held by the Commissioner himself in his order-in-original, to our mind the respondent was not liable to pay even the basic duty. But for the respondent voluntarily making payment of such duty short-paid, it was not open for the Department to recover the same under sub-section (1) of Section 11A of the Act. In absence of any such voluntary payment, recovery of the unpaid duty would not have been possible. In that view of the matter, we do not find the case would fall under sub-section (2B) of Section 11A of the Act. Sub-section (2B) of Section 11A of the Act applies in a case where there is voluntary payment of unpaid duty before issuance of show cause notice under sub-section ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
