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TMI Blog2024 (5) TMI 411X X X X Extracts X X X X X X X X Extracts X X X X ..... to Government body - commercial or industrial construction services or not - extended period of limitation - HELD THAT:- Though the demand pertains to various service providers and of different services but no bifurcation as per service recipient was provided either in the show cause notice or in the adjudication order. Therefore, before crystalizing the demand, it is necessary that the service re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee Shri Rajesh K Agarwal , Superintendent ( AR ) for the Respondent-Revenue ORDER RAMESH NAIR The brief facts of the case are that the appellant have provided services as follows:- a) Construction of police station and residential quarters, services to M/s. GSPHCL b) Sub-Contractor services to M/s. Navtan Builders for construction of police station and residential quarter to M/s. GSHPCL. c) Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere various types of services provided to different parties but there is no bifurcation of demand. However, all the services were provided to Government body therefore the construction service shall not fall under commercial or industrial construction services hence not liable to Service Tax. 2.1 She also submits that the demand was raised by invoking extended period which in the facts of the pres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 (47) STR 41 (Tri.-Del) CST V. Melange Developers P. Ltd. 2020 (3) GSTL 116 (LB) M/s Megh Raj Bansal V. Commissioner of Central Excise, Chandigarh [Service Tax Appeal No. 1124 of 2010 decided on 07.07.2023] Shanti Construction Company V. CCE ST, Gujarat [ Service Tax Appeal No. 11193 of 2013 decided on 27.02.2023] 3. Shri Rajesh K Agarwal, Learned Superintendent (AR), appearing for the Revenue re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Adjudicating Authority nor the same was considered. The issue on limitation also needs to be reconsidered properly. Therefore, we are of the view that the matter has to be remanded to the Adjudicating Authority. 5. Hence, the impugned orders are set aside. Appeals are allowed by way of remand to the Adjudicating Authority. ( Pronounced in the open court on 08. 05. 2024 ) - - TaxTMI - TMITa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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