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TMI Blog2023 (9) TMI 653X X X X Extracts X X X X X X X X Extracts X X X X ..... al material supply through tender from Government Department. In the present matter revenue nowhere provided any invoices or any documents by which it can be conclude that the appellant are engaged in erection, commissioning or installation of electrical and electronic devices. Further, general wiring contracts and fitting thereof are not covered under the above entry. Therefore, the Service tax demand in the present matter not sustainable under works contract services on appellant s activity. Time Limitation - Suppression of facts - HELD THAT:- In the facts of the present case that firstly the issue involved is of pure interpretation of legal provisions and classification of services therefore, it cannot be said that the Appellant had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Ganesan, Superintendent (AR) for the Respondent ORDER The present appeal is filed by the appellant against the Order-in-Original No. AHM-EXCUS-003-COM-002-15-16 dated 20.07.2015 passed by the Commissioner of Central Excise, Ahmedabad -III. 2. Briefly stated the facts of the case are that on the basis of survey conducted to find out the non-payment/ evasion of service tax by the Service provider, it was noticed by the department that Appellant had provided Works Contract Service to M/s Gujarat State Police Housing Corporation Ltd. (M/s GSPHCL), and other but had not paid the Service tax thereon. The matter was investigated and detailed documents were called for from the appellant under summons proceedings. From the copies of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nstruction vs. CCE Rajkot STA/12006/2014 (b) DH Patel Vs. CCE, Surat -2023(4) TMI 920 (c) RD Contractor Vs. CCE Anand 2023(2) TMI 946 (d) Aravindra Electricals Vs. CCE Chandigarh 2018 (9) TMI 86 5. He also submits that the appellant is engaged in laying of wires generally and therefore the services rendered by appellant is not taxable as per the Circular 123/5/2010 dated 24.05.2010 and Circular No. 62/11/2003 dated 21.08.2003. He also placed reliance on following decisions. (a) CCE Vs. H.M. Satyanarayan Engineers -2018 (8) TMI 736 (b) Bansal Electric Works Vs. CCE ST Noida (2017) 3 GSTL 65 6. He argued that the show cause notice was issued on 22.10.2012 and covers period 2007-08 to 2011-12. The present issue was in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is for the purposes of carrying out, (a) erection, commissioning or installation of plant, machinery, equipment or structures, whether pre-fabricated or otherwise, installation of electrical and electronic devices, plumbing, drain laying or other installations for transport of fluids, heating, ventilation or air-conditioning including related pipe work, duct work and sheet metal work, thermal insulation, sound insulation, fire proofing or water proofing, lift and escalator, fire escape staircases or elevators; or (b) construction of a new building or a civil structure or a part thereof, or of a pipeline or conduit, primarily for the purposes of commerce or industry; or (c) construction of a new residential complex or a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of services therefore, it cannot be said that the Appellant had any mala fide intentions and have suppressed any fact with intention to evade payment of service tax. It is also on record that the Appellant have represented the matter before department during the investigation of case. This clearly shows that there is no suppression or willful misstatement on the part of the Appellant. Further, Revenue has picked up the figures from the balance sheet and profit and loss account maintained by the assessee. In various decisions it stands concluded that when the income arising from various activities stand reflected in the said Balance Sheet, it cannot be said that there was any suppression or misstatement on the part of the assessee so as to i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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