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2018 (4) TMI 1469 - CESTAT NEW DELHIConstruction services - Department was of the view that the Service Tax was not paid in full by the appellant - Held that: - for the period up to 31/05/2007, no Service Tax will be payable by the appellant since the construction activity undertaken by them is in the nature of composite works contracts in which the transfer to property in goods involved in the execution of such contracts is liable to tax as sale of goods - the demand for the period up to 31/05/2007 set aside. Extended period of limitation - Held that: - In principle no Service Tax can be charged in respect of construction work for Government departments such as residential house for police but we are of the view that individual contracts are required to be scrutinized before such benefit is extended. For this purpose the issue is remanded to the adjudicating authority for passing de novo decision. Appeal allowed in part and part matter on remand.
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