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2018 (1) TMI 1583 - CESTAT ALLAHABADErection, Commissioning & Installation Service - non-payment of service tax - extended period of limitation - HELD THAT:- The learned Commissioner have erred in holding that service tax is payable in spite of goods/material being used in execution of the contract for Indian Oil, supplied by the assessee-contractor and admittedly VAT-”works contract” tax have been paid. Accordingly, we find that the classification adopted in the impugned order-‟Erection, Commissioning and Installation Service‟ is not tenable and palpably wrong - thus, the service rendered by the appellant is classifiable under “Works Contract Service‟ as defined under Section 65(105)(zzzza). Appeal allowed - decided in favor of appellant.
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