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TMI Blog2024 (11) TMI 264X X X X Extracts X X X X X X X X Extracts X X X X ..... on this count is not sustainable. Whether the activities carried out by the appellant for M/s L T is covered by Commercial Industrial Construction Services, as claimed by the appellant or under Site Formation and Clearance , Excavation, Earth Moving Demolition Services as proposed by the Revenue - From the purchase order, the scope of work clearly shows that it is construction of Drain in Stone Pitching at Training Center HZMC, West. It is observed that the construction of water drain was constructed by providing and laying cement concrete etc. and also laying of Rubble Stone Pitching. This clearly shows that the appellant have carried out the service of commercial or Industrial Construction Service, hence the department s claim to classif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner Central Excise and Service Tax, Surat-I on the appellant under Section 73(1) of the Finance Act, 1994 wherein it was proposed to demand the service tax amounting to Rs. 1,85,41,617/- on the ground that the appellant s activity of transportation of RMC to the service recipient site is amount to service of supply of tangible goods service hence, the same is taxable and in respect of activity of construction of Drain was proposed to be classified under site formation and Site Formation and Clearance , Excavation, Earth Moving Demolition Services . The show cause notice was adjudicated by the adjudicating authority whereby the entire proposition made in the show cause notice was confirmed by demanding the service tax on the aforesai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... raised by invoking extended period whereas essential ingredients of Section 73 are neither whispered nor adhered to, therefore longer period cannot be invoked. Audit has already been conducted by the department for financial year 2008-09 to 2009-10 therefore there was no suppression of fact. He further submits that the provision of section 73(1)(e) of the Finance Act 1994 provides that longer period can be invoked only when there is any willful misstatement suppression of fact or fraud collusion with intent to evade taxes on the part of the appellant. There was no such allegation to prove any of the ingredients for invocation of longer period, therefore, the demand is otherwise time bar. He placed reliance on the following judgments : Hers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GTA service by transportation of RMC from one place to another as per the Direction of Service Recipient, therefore, the same is rightly classified under Goods Transport Agency Service. The identical issue has been considered by CESTAT-Ahmedabad in the case of Navyug Alloys Private Limited wherein it was held as under: The Revenue relies upon the findings of the lower authorities and submitted that as per the provisions of the Finance Act, recipient is liable to pay Service Tax in respect of GTA service and if the same has been by the service provider, he can seek refund of the amount.I find that there is no dispute regarding payment of Service Tax by the provider of GTA service. Once the amount of Service Tax is accepted by the Revenue fr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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