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2017 (11) TMI 298 - CESTAT MUMBAIWorks contract - erection, installation and commission of street lights - non-paymnet of service tax - The only defence of the appellant as regard the service of installation of street lights is that the service is related to the road therefore it is excluded from the taxable service under the head of works contract - Held that: - the installation of street lights is totally an independent service which is nothing to do with the road construction, the street lights may or may not be required besides the road, therefore it is not related to construction of road. Accordingly the service of installation of street lights being an independent service clearly falls under works contract service and during the relevant period it was taxable - demand upheld. Time limitation - Held that: - firstly appellant had not declared the transaction in their ST-3 return subsequently despite knowing the taxability of the said service, they have not come forward and informed to the department regarding the provision of service. In these circumstances there is a clear suppression of fact on the part of the appellant - extended period rightly invoked. As regard the claim of the appellant that certain services like laying of cable shifting of cable for the purpose of widening of road etc. a service tax demand of ₹ 8919/- is not sustainable - Held that: - such service is not taxable as per the Board Circular No. 123/05/2010 dt. 24.5.2010 - demand set aside. Appeal allowed in part.
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